ARMSTRONG INTERNATIONAL PRIVATE LIMITED,CHENGALPATTU vs. DCIT1(1), CHENNAI

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ITTPA 9/CHNY/2024Status: DisposedITAT Chennai07 November 2025AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024, and had filed Form-1. The Designated Authority had also issued Form-2, indicating a settlement of the pending tax dispute. The assessee's AR requested to withdraw the appeal. The Tribunal, having heard both sides and perused the materials, permitted the appeal to be withdrawn and accordingly dismissed it. However, the Tribunal clarified that it was open to the assessee to approach the Tribunal with an appropriate application if any prejudice was caused concerning the settlement under the Vivad-se-Vishwas Scheme. The primary finding is that the appeal is dismissed as withdrawn due to the settlement under the scheme.

What were the facts?

The appeal was filed by Armstrong International Pvt. Ltd. (the assessee) against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] dated 05.02.2024 for Assessment Year 2012-13. The assessee's Authorized Representative (AR) informed the Tribunal that the assessee had opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024. A copy of Form-2, issued by the designated authority under the scheme, was submitted to support this claim. The assessee's AR requested to withdraw the appeal based on this settlement.

What were the issues?

1. Whether the assessee is entitled to withdraw the appeal on account of opting for the Direct Tax Vivad-se-Vishwas Scheme, 2024? Assessee's Contention: The assessee argued that it had opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024, and had submitted Form-2 issued by the designated authority. Based on this settlement, the assessee requested to withdraw the appeal. Revenue's Contention: The judgment records that the revenue's representative was present and heard, but it does not record any specific arguments made by the revenue in opposition to the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI SS VISWANETHRA RAVI & SHRI JAGADISH

Hearing: 06.11.2025Pronounced: 06.11.2025

आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2012-13 arises out of the order of Learned Commissioner of Income Tax, Appeal, Chennai-16 [hereinafter “CIT(A)”] dated 05.02.2024.

2.

The Ld. Authorized Representative (A.R) of the assessee, at the outset, stated that assessee has opted for Direct Tax Vivad-se- Vishwas Scheme, 2024 in the above appeal and therefore, wants to

IT(TP)A No.09/Chny/2024 Armstrong International Pvt. Ltd. :- 2 -: withdraw the appeal. The Ld. A.R has submitted a copy of Form-2 issued by the designated authority in support of its contention.

3.

We have heard both the sides, and perused the materials available on record. In this case, the assessee has opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024 in the above appeal by filing Form-1. The Designated Authority has also issued Form-2 for the settlement of pending tax dispute. The Ld. AR has now made a request to withdraw the appeal. Accordingly, the appeal is permitted to be withdrawn and therefore, dismissed. However, it is open to the assessee to approach the Tribunal by filing an appropriate application in the event of any prejudice caused in respect of the settlement of tax dispute under the Direct Tax Vivad-se-Vishwas Scheme, 2024.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 06th day of November, 2025 at Chennai.

Sd/ Sd/ (यस यस िव�ने� रिव) (जगदीश) (Jagadish) (SS Viswanethra Ravi) लेखा लेखा सद�य लेखा लेखा सद�य सद�य /Accountant Member सद�य सद�य / Judicial Member �याियक �याियक सद�य �याियक �याियक सद�य सद�य चे�नई/Chennai, �दनांक/Dated: 06th November, 2025. EDN, Sr. P.S

IT(TP)A No.09/Chny/2024 Armstrong International Pvt. Ltd. :- 3 -:

आदेश क� �ितिल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकर आयु�/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR 5. गाड� फाईल/GF

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