AUTOLIV INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

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ITTPA 853/BANG/2022Status: DisposedITAT Bangalore25 April 2025AY 2018-193 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The Tribunal held that the appeals were deemed to have been withdrawn as per the provisions of Section 91(2) of the DTVSV Scheme, 2024. This section states that any appeal pending before the ITAT in respect of disputed tax arrears shall be deemed to have been withdrawn upon the issuance of a certificate under Section 92(1) of the DTVSV Scheme. The Tribunal noted that the assessee had submitted letters dated January 21, 2025, and January 20, 2025, along with attachments, confirming the issuance of Form-2 certificates by the Ld. Commissioner of Income Tax on January 13, 2025, for both assessment years. Consequently, the Tribunal dismissed the appeals as withdrawn, with a liberty to reinstate them if the assessee's applications under the DTVSV Scheme, 2024, were not accepted for any reason. No other issue was decided.

What were the facts?

The assessee, M/s. Autoliv India Private Limited, filed appeals before the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, for assessment years 2017-18 and 2018-19. These appeals were against orders passed by the DCIT under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961. During the hearing on January 28, 2025, the assessee submitted letters dated January 21, 2025, and January 20, 2025, stating that the company had decided to settle the appeals under the Direct Tax Vivad se Vishwas (DTVSV) Scheme, 2024. Declarations in Form 1 DTVSV 2024 were filed, and the Ld. CIT had issued Form-2 for both assessment years. The assessee requested that the appeals be treated as withdrawn.

What were the issues?

1. Whether the appeals pending before the ITAT are deemed to have been withdrawn in light of the assessee opting for the DTVSV Scheme, 2024, and the issuance of Form-2 certificates by the Ld. CIT, as per Section 91(2) of the DTVSV Scheme, 2024. Assessee's Contention: The assessee argued that it had opted for the DTVSV Scheme, 2024, filed the necessary declarations, and received Form-2 certificates from the Ld. CIT. Therefore, the appeals pending before the ITAT should be treated as withdrawn as per the provisions of the scheme. Revenue's Contention: The Ld. D.R. had no objection to the assessee's request for withdrawal of the appeals, acknowledging that the assessee had opted for the DTVSV Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 91(2),Section 92(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEY

For Appellant: Ms. Manasa, A.R
For Respondent: Ms. Neera Malhotra, D.R
Hearing: 28.01.2025Pronounced: 25.04.2025

PER KESHAV DUBEY, JUDICIAL MEMBER:

These appeals at the instance of the assessee are directed against the order of the ld. AO dated 30.3.2022 vide DIN No. ITBA/AST/S/143(3)/2021-22/1042070448(1) and dated 20.7.2022 vide DIN No. ITBA/AST/S/143(3)/2022-23/1043998462(1) passed u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (in short “the Act”) for the assessment years 2017-18 & 2018-19 respectively. Since the issue in both the appeals is common, these are clubbed together, heard together and disposed of by this common order for the sake of convenience. 2. The assessee has raised various grounds in both these appeals and also additional grounds for adjudication for the AY 2018-19.

IT(TP)A No.461 & 853/Bang/2022 M/s. Autoliv India Private Limited, Bangalore Page 2 of 3 3. However, during the course of hearing before us, the ld. AR of the assessee at the outset drew our attention on two different letters for the assessment years 2017-18 & 2018-19 dated 21.1.2025 and 20.1.2025 respectively, wherein it is submitted that the assessee company has decided to settle the appeal filed before the ITAT for the assessment year 2017-18 & 2018-19 under the DTVSV Scheme 2024 and accordingly the company had filed a declaration in the Form 1 DTVSV 2024 for the settlement of the disputes under the Direct Tax Vivad se Vishwas, 2024 and ld. CIT has already issued the Form-2 for both the assessment years. In view of the above, the assessee company requested to treat the both the appeals as having been withdrawn as the matter is now going to be settled under the DTVSV Scheme 2024.

4.

The ld. D.R. on the other hand has no objection for the request of withdrawal of the appeals as urged by the assessee as the assessee company had already opted for DTVSV 2024.

5.

We have heard the rival submissions and perused the materials available on record. As per the provisions of section 91(2) of the DTVSV Scheme, 2024, any appeal pending before the ITAT or CIT(A) in respect of disputed interest or disputed penalty or disputed fee or tax arrears shall be deemed to have been withdrawn upon the issuance of certificate u/s 92(1) of the DTVSV Scheme, 2024.

5.1 On going through the letters along with the attachments marked as Annexure-1 & Annexure-2 filed on 21.1.2025 & 20.1.2025, we find that the Form No.2 i.e. Certificates under sub- section (1) of section 92 of the Finance (2) Act, 2024, are already issued by the ld. Commissioner of Income Tax on 13.1.2025 for both the assessment years separately. This Being so, we,

IT(TP)A No.461 & 853/Bang/2022 M/s. Autoliv India Private Limited, Bangalore Page 3 of 3 accordingly, as per the request letters dated 21.01.2025 and 20.1.2025 for the assessment years 2017-18 & 2018-19, dismiss these appeals of the assessee as withdrawn with a liberty to reinstate the appeals if the assessee’s applications under the DTVSV Scheme, 2024 are not accepted for any reason for both these assessment years. . 6. In the result, both the appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open court on 25th Apr, 2025

Sd/- Sd/- (Prashant Maharishi) (Keshav Dubey) Vice President Judicial Member

Bangalore, Dated 25th Apr, 2025. VG/SPS

Copy to:

1.

The Applicant 2. The Respondent 3. The CIT 4. The DR, ITAT, Bangalore. 5 Guard file By order

Asst. Registrar, ITAT, Bangalore.

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