SIEMENS GAMESA RENEWABLE ENERGY SOICEDAD ANONIMA,CHENNAI vs. DCIT, INTL TAX (1), CHENNAI, CHENNAI

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ITTPA 78/CHNY/2023Status: DisposedITAT Chennai16 June 2025AY 2021-223 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the assessee had opted for the Vivad se Vishwas Scheme 2024 and had filed Form No. 2 with an acknowledgement number dated 14.05.2025 for AY 2021-22, towards the settlement of the pending tax dispute. In view of these facts, the Tribunal found that the appeal filed by the assessee was liable to be dismissed as withdrawn, as prayed by the assessee's authorized representative. The Tribunal also noted that it was open to the assessee to approach the Tribunal by filing an appropriate application if any prejudice was caused concerning the settlement under the Vivad se Vishwas Scheme 2024. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee, Siemens Gamesa Renewable Energy Sociedad Anonima, filed an appeal against an order dated 28.09.2023 passed under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961, for the assessment year 2021-22. During the hearing, the assessee's authorized representative submitted a letter dated 20.05.2025 along with Form No. 1 under the Vivad se Vishwas Scheme 2024, indicating the assessee's intention to avail the scheme. The assessee requested that the appeal be treated as withdrawn. The revenue did not oppose this submission.

What were the issues?

1. Whether the appeal filed by the assessee for Assessment Year 2021-22 should be dismissed as withdrawn, in light of the assessee opting for the Vivad se Vishwas Scheme 2024? Assessee's Contention: The assessee, through its authorized representative, submitted that it has opted to avail the Vivad se Vishwas Scheme 2024 and has filed the necessary forms, including Form No. 2, for the assessment year under consideration. Therefore, the appeal filed before the Tribunal should be treated as withdrawn. The assessee relied on the provisions of the Vivad se Vishwas Scheme 2024. Revenue's Contention: The revenue's representative did not oppose the submissions made by the assessee's authorized representative.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Before: Shri S.S. Viswanethra Ravi&

Hearing: 06.06.2025Pronounced: 16.06.2025

आयकर अपीलीय अिधकरण, ’डी’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI �ी एस.एस. िव�ने� रिव, �ाियक सद� एवं �ी अिमताभ शु�ा, लेखा सद� के सम� Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Amitabh Shukla, Accountant Member आयकर अपील सं./I.T(TP).A. No.78/Chny/2023 िनधा�रण वष�/Assessment Year: 2021-22 Siemens Gamesa Renewable Vs. The Deputy Commissioner of Energy Sociedad Anonima, Income Tax, C/o. Siemens Gamesa Renewable International Taxation 1(1), Power Private Limited, No. 489, GNT Chennai. Road, Thandalkazhani, Vadagari PO, Redhills, Chennai 600 052. [PAN:AAECG2271N] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Shri Vinay Jain, CA ��थ� की ओर से/Respondent by : Shri Gautham S. Mukundan, JCIT सुनवाई की तारीख/ Date of hearing : 06.06.2025 घोषणा की तारीख /Date of Pronouncement : 16.06.2025 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 28.09.2023 passed under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 [“Act” in short] for the assessment year 2021-22.

2.

When the appeal was taken up for hearing, by filing a letter dated 20.05.2025 along with Form No. 1 under DTVSV 2024, the ld. AR Shri

2 I.T(TP).A. No.78/Chny/23

Vinay Jain, CA submits that the assessee has opted to avail the Vivad- se-Vishwas Scheme 2024 and also filed Form No. 2 for the above assessment year under consideration issued by the Designated Authority. He has further submitted that the appeal filed by the assessee may be treated as withdrawn.

3.

The ld. DR Shri Gautham S. Mukundan, JCIT did not oppose to the submissions of the ld. AR.

4.

Having heard both the parties, we note that the assessee opted for the Vivad-se-Vishwas Scheme 2024 and filed Form No.2 vide Acknowledgement No. 967640431140525 dated 14.05.2025 for AY 2021-22 towards settlement of pending tax dispute. In view of the above facts and circumstances, the appeal filed by the assessee is liable to be dismissed as withdrawn as prayed by the ld. AR. 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 Vivad-se-Vishwas Scheme 2024. Thus, the appeal filed by the assessee is dismissed as withdrawn.

3 I.T(TP).A. No.78/Chny/23

5.

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

Order pronounced on 16th June, 2025 at Chennai.

Sd/- Sd/- (AMITABH SHUKLA) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 16.06.2025 Vm/- आदेश की �ितिलिप 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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