WOOD IBERIA SLU,CHENNAI vs. DCIT , INTERNATIONAL TAX 1 (1) , CHENNAI

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ITTPA 39/CHNY/2022Status: DisposedITAT Chennai05 March 2025AY 2017-20183 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad-se-Vishwas Scheme 2024 and that the Designated Authority had issued Form No. 2 dated 10.02.2025 for the settlement of the pending tax dispute. In view of these facts, the Tribunal held that the appeal filed by the assessee was liable to be dismissed as withdrawn, as prayed in the written submission. The Tribunal also clarified that it was open to the assessee to approach the Tribunal by filing an appropriate application if any prejudice was caused concerning the settlement of the tax dispute under the Vivad-se-Vishwas Scheme 2024. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appeal was filed by the assessee, Wood Iberia SLU, against the order dated 28.06.2022 passed under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961, for the assessment year 2017-18. The assessee did not appear for the hearing, and no adjournment was sought. Consequently, the assessee was set ex parte. However, the assessee subsequently filed a letter dated 21.02.2025, along with Form 1 under the Vivad-se-Vishwas Scheme 2024, and Form No. 2 issued by the Designated Authority, praying for the withdrawal of the appeal.

What were the issues?

1. Whether the appeal filed by the assessee should be dismissed as withdrawn in light of the assessee opting for the Vivad-se-Vishwas Scheme 2024 and filing the necessary forms for settlement of the tax dispute. Assessee's contentions: The assessee, through a written submission, stated its intention to avail the Vivad-se-Vishwas Scheme 2024 and prayed for the withdrawal of the appeal. They filed Form 1 and Form No. 2, indicating the settlement of the pending tax dispute. Revenue's contentions: The ld. DR did not oppose the written submission of the assessee.

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 & Shri Jagadish

Hearing: 28.02.2025Pronounced: 05.03.2025

आयकर अपीलीय अिधकरण, ’डी’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI �ी एस.एस. िव�ने� रिव, �ाियक सद� एवं �ी जगदीश, लेखा सद� के सम� । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member आयकर अपील सं./I.T.(TP) A. No.39/Chny/2022 िनधा�रण वष�/Assessment Year: 2017-18 Wood Iberia SLU Vs. The Deputy Commissioner of (also known as Amec Foster Wheeler Income Tax, Iberia SLU – India Project Office), 6th International Tax 1(1), Floor, Zenith Building, Ascendas IT Chennai 600 006. Park, CSIR Road, Taramani, Chennai 600 113. [PAN:AABCF8922G] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : None ��थ� की ओर से/Respondent by : Ms. Gauthami Manivasagam, JCIT सुनवाई की तारीख/ Date of hearing : 28.02.2025 घोषणा की तारीख /Date of Pronouncement : 05.03.2025 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 28.06.2022 passed under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 [“Act” in short] for the assessment year 2017-18.

2.

We find no representation on behalf of the assessee or any application filed seeking adjournment. Thus, the assessee called absent

2 I.T.(TP)A. No.39/Chny/22

and set exparte. However, the assessee filed a letter dated 21.02.2025 along with Form 1 under DTVSV 2024 for opting to avail the Vivad-se- Vishwas Scheme 2024 and Form No. 2 was also filed, which was issued by the Designated Authority and prayed for withdrawal of the appeal filed by the assessee.

3.

The ld. DR Ms. Gauthami Manivasagam, JCIT did not oppose to the written submission of the assessee.

4.

We note that the assessee opted for the Vivad-se-Vishwas Scheme 2024 and the Designated Authority issued Form No.2 vide Acknowledgement No. 865176651100225 dated 10.02.2025 for the 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 in the written submission. 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.

3 I.T.(TP)A. No.39/Chny/22

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced on 05th March, 2025 at Chennai.

Sd/- Sd/- (JAGADISH) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 05.03.2025 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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