DCIT, CC-2(1),, CHENNAI vs. M/S. GAVS TECHNOLOGIES PVT. LTD.,, CHENNAI

ITTPA 76/CHNY/2019Status: DisposedITAT Chennai25 March 2025AY 2014-153 pages

In favour of the assessee: the Revenue'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 opted for the Vivad-Se-Vishwas Scheme, 2024, and had filed Form-1 on 29.11.2024. The designated authority had issued Form-2 on 24.01.2025, and the assessee was remitting Rs.1,04,62,781/- to settle the tax dispute. The assessee expressed its desire to withdraw the litigation, and the Revenue did not object. Consequently, the Tribunal allowed the assessee's request to withdraw the appeal and the cross-objection. The appeal filed by the Revenue and the cross-objection filed by the assessee were dismissed as withdrawn under the Vivad-Se-Vishwas Scheme, 2024. No specific issues were left undecided, as the entire matter was settled under the scheme.

What were the facts?

The assessee, M/s. Gavs Technologies Pvt. Ltd., and the Revenue (DCIT, Corporate Circle-2(1), Chennai) are parties to an appeal (IT (TP) A No.76/Chny/2019) and a cross-objection (CO No.21/Chny/2023) for Assessment Year 2014-15. These were filed against an order of the Commissioner of Income Tax (Appeals)-6, Chennai, dated 31.07.2019. At the hearing on 13.02.2025, the assessee's counsel informed the Tribunal that the assessee had opted for the Vivad-Se-Vishwas Scheme, 2024. The assessee had filed Form-1 on 29.11.2024, and the designated authority had issued Form-2 on 24.01.2025. The assessee stated it was remitting Rs.1,04,62,781/- to settle the tax dispute under the scheme for both the appeal and the cross-objection. The assessee expressed a desire to withdraw the litigation, and the Revenue did not object.

What were the issues?

1. Whether the appeal filed by the Revenue is to be dismissed as withdrawn in light of the assessee's successful resolution of the dispute under the Vivad-Se-Vishwas Scheme, 2024? (Question of procedure turning on the applicability of the scheme). 2. Whether the cross-objection filed by the assessee is to be dismissed as withdrawn in light of the assessee's successful resolution of the dispute under the Vivad-Se-Vishwas Scheme, 2024? (Question of procedure turning on the applicability of the scheme). Assessee's contention: The assessee contended that it had opted for the Vivad-Se-Vishwas Scheme, 2024, and had fulfilled the necessary conditions, including filing Form-1 and remitting the settlement amount of Rs.1,04,62,781/-. Therefore, it sought to withdraw the litigation. Revenue's contention: The Revenue did not object to the assessee's proposal to withdraw the litigation.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI AMITABH SHUKLA

Hearing: 13.02.2025Pronounced: 25.03.2025

आदेश / O R D E R PER BENCH: These are appeal & Cross-Objection preferred by the Revenue and

assessee respectively against the order of the Commissioner of Income

Tax (Appeals)-6 (hereinafter referred to as ‘Ld.CIT(A)‘), Chennai, dated

31.07.2019 for the Assessment Year (hereinafter referred to as ‘AY‘)

2014-15.

IT (TP) A No.76/Chny/2019 & CO No.21/Chny/2023 (AY 2014-15) M/s.Gavs Technologies Pvt. Ltd. :: 2 ::

At the outset, the Ld.AR of the assessee brought to our notice that

assessee has opted for Vivad-Se-Vishwas Scheme, 2024 (hereinafter in

short ‘VSVS-2024’) and pursuant to it, assessee has filed Form-1 dated

29.11.2024, and pursuant to which the designated authority [PCIT] has

issued Form-2, dated 24.01.2025, copy of which is filed before us. And

that the assessee is remitting of Rs.1,04,62,781/- to settle the tax

dispute issue under VSVS-2024 in respect of both appeal & Cross-

Objection shown in caption. Therefore, before us, the assessee expressed

its desire to withdraw the litigation and the Revenue doesn’t object to

such a proposal. Therefore, we allow the request of the assessee to

withdraw the same.

In the light of the aforesaid discussion, appeal filed by the Revenue

and Cross-Objection filed by the assessee stand dismissed as withdrawn.

In the result, appeal filed by the Revenue & Cross-Objection filed by the assessee are dismissed as withdrawn under VSVS-2024.

Order pronounced on the 25th day of March, 2025, in Chennai.

Sd/- Sd/- (अिमताभ शु�ा) (एबी टी. वक�) (AMITABH SHUKLA) (ABY T. VARKEY) लेखा सद�य/ACCOUNTANT MEMBER �याियक सद�य/JUDICIAL MEMBER

IT (TP) A No.76/Chny/2019 & CO No.21/Chny/2023 (AY 2014-15) M/s.Gavs Technologies Pvt. Ltd. :: 3 ::

चे�ई/Chennai, �दनांक/Dated: 25th March, 2025. TLN आदेश क� �ितिलिप अ�ेिषत/Copy to:

अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

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