ALUMINIUM PECHINEY,NEW DELHI vs. ACIT CIRCLE 1(1)(1) INT. TAX, NEW DELHI

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ITA 685/DEL/2023Status: DisposedITAT Delhi14 May 2025AY 2020-21Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)4 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the assessee had opted to settle the disputes under the Vivad se Vishwas Scheme and treated the appeals as withdrawn. Liberty was granted to the assessee to seek restoration if the revenue did not accept the settlement.

What were the facts?

The assessee filed appeals against orders passed under Section 144C and 143(3) of the Income Tax Act for Assessment Years 2018-19 and 2020-21. The assessee opted to settle these disputes through the Direct Tax Vivad se Vishwas Scheme, 2024.

What were the issues?

Whether the appeals should be treated as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 144C,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “D” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI AVDHESH KUMAR MISHRA

For Appellant: Shri Praveen Gambhir, CA
Hearing: 14.05.2025

आदेश /O R D E R

PER BENCH

1.

These two appeals are filed by the assessee against the order u/s 144C of Income Tax Act, 1961 dated 13/01/2022 passed u/s 143(3) of the Act for the AYs 2018-19 and 2020-21 respectively.

2.

The assessee through letter dated 12/05/2025 submitted that it had opted to settle the disputes in appeal through Direct Tax Vivad se Vishwas Scheme, 2024 and accordingly Form 1 has been filed on 30.04.2025 for both these assessment years. A copy of Form 1 is placed on record. The Counsel thus, submitted that the Assessee is seeking time.

3.

Heard rival submissions, perused Form 1 filed by the assessee under DTVSVS 2024. It is observed from the said Form that the assessee opted to settle the disputes in appeal in & 685/Del/2023 for the AYs 2018-19 and 2020-21 under DTVSVS. Since the assessee has opted under DTVSVS to settle the issues in appeals, these appeals are treated as withdrawn. In the event of the Revenue not accepting Form 1 filed by the assessee, the assessee is given liberty to file miscellaneous applications for restoration of appeals and to decide on merits.

4.

In the result, appeals of the assessee are dismissed as withdrawn.

Order pronounced in the open court on 14/05/2025

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