KABELSCHLEPP INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME, CIRCLE-4(3)(1), BANGALORE

ITTPA 2201/BANG/2024Status: DisposedITAT Bangalore18 September 2025AY 2021-222 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the submissions made by the authorized representative of the assessee. The assessee had applied for the Direct Tax Vivad se Vishwas Scheme, 2024, and had paid the tax amount as quantified under the scheme. The assessee was awaiting the certificate. Based on these submissions, the Tribunal allowed the assessee to withdraw the appeal pending before it. The Tribunal also granted the assessee the liberty to approach the Tribunal again if the issue was not settled under the Vivad se Vishwas Scheme. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, M/s. Kabelschlepp India Pvt. Ltd., filed an appeal (IT(TP)A No. 2201/Bang/2024) before the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, challenging a final assessment order dated 29/10/2024 passed by the Deputy Commissioner of Income Tax, Circle – 4(3)(1), Bangalore. The assessment year in question is 2021-22. During the pendency of the appeal, the assessee applied for the Direct Tax Vivad se Vishwas Scheme, 2024. The assessee requested the Tribunal to keep the appeal in abeyance until their application under the scheme was decided. Subsequently, the assessee informed the Tribunal that Form No. 2 under the scheme had been issued, quantifying the tax payable. The assessee had paid the said amount and was awaiting the certificate. Therefore, the assessee prayed for permission to withdraw the appeal.

What were the issues?

1. Whether the assessee can withdraw the appeal pending before the Tribunal, having opted for the Direct Tax Vivad se Vishwas Scheme, 2024, and having paid the quantified tax amount. Assessee's contention: The assessee argued that they had applied for the Direct Tax Vivad se Vishwas Scheme, 2024, and had paid the tax amount as quantified by the authorities. They submitted that they were awaiting the certificate under the scheme and therefore prayed to withdraw the appeal pending before the Tribunal. Revenue's contention: The judgment does not record any specific contention from the Revenue regarding the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI SOUNDARARAJAN K.

For Appellant: Shri Aswathraj, CA

For Respondent: Shri Shashi Saklani, CIT-DR

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE

BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER

IT(TP)A No. 2201/Bang/2024 Assessment Year : 2021-22

M/s. Kabelschlepp India Pvt. Ltd., The Deputy B-14, Ancillary Commissioner of Industrial Estate, Income Tax, Mahadevapura Post, Circle – 4(3)(1), Bangalore – 560 048. Bangalore. Vs. PAN: AACCK8098B APPELLANT RESPONDENT

Assessee by : Shri Aswathraj, CA Revenue by : Shri Shashi Saklani, CIT-DR

Date of Hearing : 15-09-2025 Date of Pronouncement : 18-09-2025

ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER

This is an appeal filed by the assessee challenging the final assessment order dated 29/10/2024.

When the said appeal was listed for hearing on 03/02/2025, the assessee filed a letter intimating that they had applied for Direct Tax Vivad se Vishwas Scheme, 2024 and prayed that the appeal may be kept in abeyance till the application filed in form 1 under the scheme has been decided.

Page 2 of 2 IT(TP)A No. 2201/Bang/2024 3. Subsequently on 15/09/2025, when the matter was listed for hearing, the authorised representative appeared through video conference and submitted that the authorities had issued form no. 2 quantifying the tax to be payable under the said scheme and the assessee also paid the said amount and awaited for the certificate to be issued by the authorities and therefore submitted that the assessee may be permitted to withdraw the appeal pending before this Tribunal.

We recorded the submissions made by the authorised representative and allowed the assessee to withdraw the appeal pending before this Tribunal with the liberty to approach this Tribunal if the issue has not been settled under the said scheme.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 18th September, 2025.

Sd/- Sd/- (PRASHANT MAHARISHI) (SOUNDARARAJAN K.) Vice – President Judicial Member

Bangalore, Dated, the 18th September, 2025. /MS /

Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Bangalore 5. Guard file 6. CIT(A) By order

Assistant Registrar, ITAT, Bangalore

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