BECHTEL ENGINEERING AND CONSTRUCTION INDIA PRIVATE LIMITED,DELHI vs. ADDITIONAL/ JOINT/ DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX, DELHI

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ITTPA 5931/DEL/2024Status: DisposedITAT Delhi23 May 20253 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the application for withdrawal of the appeal filed by the assessee. The assessee's stated reason for withdrawal was its decision to settle the disputed issues under the Vivad se Vishwas Scheme, 2024, and it had provided documentary evidence in the form of Form No. 2. The Tribunal noted that the Learned DR had no objection to the withdrawal. Consequently, the Tribunal allowed the assessee's application and dismissed the appeal as withdrawn. The Tribunal also granted liberty to the assessee to revive the appeal in the event that its application under the Vivad se Vishwas Scheme, 2024, fails to mature. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, Bechtel Engineering and Construction India Pvt. Ltd., filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench 'I', challenging an order dated 25.10.2024 passed under section 143(3) r.w.s. 144C(13) r.w.s. 144B of the Income Tax Act, 1961 by the Assessment Unit, Income Tax Department, New Delhi. The appeal pertains to Assessment Year 2021-22. The assessee subsequently filed an application dated 14.05.2025 seeking withdrawal of the appeal, stating that it had opted to settle the disputed issues under the Vivad se Vishwas Scheme, 2024. A copy of Form No. 2 filed under the scheme was placed on record. The assessee requested liberty to revive the appeal if the settlement under the Vivad se Vishwas Scheme failed.

What were the issues?

1. Whether the assessee is entitled to withdraw its appeal in light of opting for settlement under the Vivad se Vishwas Scheme, 2024, and if so, whether liberty to revive the appeal should be granted. Assessee's contention: The assessee argued that it has opted for settlement under the Vivad se Vishwas Scheme, 2024, and therefore, seeks to withdraw the present appeal. It further prayed for liberty to revive the appeal should the settlement under the scheme not mature for any reason. Revenue's contention: The Learned DR raised no objection to the withdrawal of the appeal by the assessee.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘I’: NEW DELHI

Before: SHRI MAHAVIR SINGH, HON’BLE & SHRI AVDHESH KUMAR MISHRA

For Respondent: Shri Dheeraj Kumar Jain, Sr. DR
Hearing: 23/05/2025Pronounced: 23/05/2025

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER IT(TP)A No.5931/DEL/2024, A.Y. 2021-22

Bechtel Engineering and Deputy/Assistant Construction India Pvt. Ltd. Commissioner of Income Unit No. 516, 5th Floor, Vs Tax, Circle-4(2), DLF Prime Towers, C. R. Building, Plot No. 79 & 80, Pocket-F, I. P. Estate, Okhla Industrial Area, Phase- New Delhi 1, Tchkhand, New Delhi PAN: AAACB8950D (Appellant) (Respondent) Appellant by None Respondent by Shri Dheeraj Kumar Jain, Sr. DR Date of Hearing 23/05/2025 Date of Pronouncement 23/05/2025 ORDER PER AVDHESH KUMAR MISHRA, AM

The appeal filed by the assessee is directed against the order, dated 25.10.2024, passed under section 143(3) r.w.s. 144C(13) r.w.s. 144B of the Income Tax Act, 1961 by the Assessment Unit, Income Tax Department, New Delhi.

ITA No.5931/Del/2024 Bechtel Engineering and Construction India Pvt. Ltd. 2. The assessee has filed an application dated 14.05.2025 for withdrawal of this appeal on the reasoning that it has opted to settle the disputed issues under the Vivad se Vishwas Scheme, 2024. The assessee has placed on record the copy of Form No. 2 filed under VSVS, 2024. It is prayed for liberty to revive this appeal in case the said application of the assessee fails to mature for any reason under Vivad se Vishwas Scheme, 2024.

3.

The Ld. DR raised no objection to withdrawal of this appeal by the assessee.

4.

Heard. In view of the application made by the assessee, this appeal of the assessee for AY 2021-22 is dismissed as withdrawn as assessee has opted to settle the disputed issues under Vivad se Vishwas Scheme. Liberty is granted to the assessee to revive this appeal in case its application under Vivad se Vishwas Scheme, 2024 fails to mature.

5.

In view of the above, the appeal of the assessee stands dismissed as withdrawn.

Order pronounced in open Court on 23rd May, 2025

Sd/- Sd/- (MAHAVIR SINGH) (AVDHESH KUMAR MISHRA) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 23/05/2025 Binita, Sr. PS

ITA No.5931/Del/2024 Bechtel Engineering and Construction India Pvt. Ltd.

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