SIEMENS GAMESA RENEWABLE ENERGY INNOVATION & TECHNOLOGY SI,CHENNAI vs. DCIT, INTERNATIONAL TAXATION-1(1), CHENNAI

ITTPA 74/CHNY/2023Status: DisposedITAT Chennai27 June 2025AY 2021-222 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 noted that the assessee had filed a letter requesting withdrawal of the appeal because they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024. The assessee provided a copy of Form 2 issued by the Commissioner of Income Tax under the scheme. Consequently, the Tribunal dismissed the appeal of the assessee as withdrawn. However, the Tribunal granted the assessee liberty to reinstate the appeal if their application under the Direct Tax Vivad Se Vishwas Scheme, 2024, was not accepted. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, Siemens Gamesa Renewable Energy Innovation & Technology SL, filed an appeal against the final assessment order dated 08.09.2023 passed by the Deputy Commissioner of Income Tax, International Tax 1(1), Chennai. The appeal pertains to the assessment year 2021-22. During the hearing on 27.06.2025, the authorized representative for the assessee 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 Commissioner of Income Tax under the scheme, was submitted, and a request was made to withdraw the appeal.

What were the issues?

1. Whether the appeal filed by the assessee should be dismissed as withdrawn, given the assessee's opting for the Direct Tax Vivad Se Vishwas Scheme, 2024. The assessee argued for withdrawal of the appeal based on their enrollment in the Vivad Se Vishwas Scheme, 2024, and submitted Form 2 as proof. The revenue did not record any arguments.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE KAND SHRI S.R. RAGHUNATHA

Hearing: 27.06.2025Pronounced: 27.06.2025

आयकर अपीलीय अिधकरण,‘डी’ �यायपीठ,चे�ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI �ी जॉज� जॉज� के, उपा�य� एवं �ी एस.आर.रघुनाथा, लेखा सद�य के सम� BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं/.IT(TP)A No.: 74/Chny/2023 िनधा�रण वष� / Assessment Year: 2021-22 Siemens Gamesa Renewable The Deputy Commissioner of Energy Innovation & v. Income Tax, Technology SL, International Tax 1(1), C/o. Siemens Gamesa Renewable Chennai. Power Pvt. Ltd., No.489, GNT Road, Thandalkazhani, Vadagarai PO, Redhills, Chennai – 600 052. PAN: AAECG 2260M (अपीलाथ�/Appellant) (��यथ�/Respondent) : Shri Vinay Jain, CA अपीलाथ� क� ओर से /Appellant by ��यथ� क� ओर से/Respondent by : Smt. Samantha Mullamudi, Addl.CIT सुनवाई की तारीख/Date of Hearing : 27.06.2025 घोषणा की तारीख/Date of Pronouncement : 27.06.2025 आदेश/ O R D E R PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER: This appeal filed by the assessee is directed against the final assessment order passed by the DCIT, International Tax 1(1), Chennai, dated 08.09.2023 and pertains to assessment year 2021-22.

:-2-: IT(TP)A. No: 74/Chny/2023 2. At the time of hearing, the ld.AR for the assessee has stated that the assessee has filed a letter dated 16.06.2025 requesting for withdrawal of appeal since the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and has filed copy of Form 2 issued by the Commissioner of Income Tax under the VSVS Scheme, 2024 and requested for withdrawal of appeal. In light of the above, we dismiss the appeal of the assessee with a liberty to reinstate the appeal if its application under Direct Tax Vivad Se Vishwas Scheme, 2024, is not accepted.

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

Order pronounced in the open court at the time of hearing on 27th June, 2025 at Chennai.

Sd/- Sd/- (जॉज� जॉज� के) (एस. आर.रघुनाथा) (S. R. RAGHUNATHA) (GEORGE GEORGE K) लेखासद�/ACCOUNTANT MEMBER उपा�य� /VICE PRESIDENT चे�ई/Chennai, �दनांक/Dated, the 27th June, 2025 RSR आदेश की �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3.आयकर आयु�/CIT, Chennai 4. िवभागीय �ितिनिध/DR 5. गाड� फाईल/GF

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