SIEMENS GAMESA RENEWABLE ENERGY LANKA PRIVATE LIMITED,CHENNAI vs. DCIT, INTERNATIONAL TAXATION-2(2), CHENNAI

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ITTPA 1/CHNY/2024Status: DisposedITAT Chennai05 March 2025AY 2018-193 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad-se-Vishwas Scheme 2024 and had filed Form No. 2, with acknowledgement number 868519141130225 dated 13.02.2025, for the assessment year 2018-19, towards the settlement of the pending tax dispute. Given these facts and the lack of opposition from the revenue, the Tribunal found that the appeal filed by the assessee was liable to be dismissed as withdrawn, as prayed by the AR. The Tribunal also clarified that it was open to the assessee to approach the Tribunal with an appropriate application if any prejudice arose concerning the settlement under the Vivad-se-Vishwas Scheme 2024. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee, Siemens Gamesa Renewable Energy Lanka Private Limited, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Chennai, against an order dated 20.11.2023 passed under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961, for the assessment year 2018-19. The revenue is represented by the Deputy Commissioner of Income Tax, International Taxation 2(2), Chennai. During the hearing on 28.02.2025, the assessee's Authorized Representative (AR) submitted a letter dated 17.02.2025 along with Form No. 1 under the Vivad-se-Vishwas Scheme 2024, indicating the assessee's intention to avail the scheme. The AR requested that the appeal be treated as withdrawn.

What were the issues?

1. Whether the appeal filed by the assessee for assessment year 2018-19 should be dismissed as withdrawn, in light of the assessee opting for the Vivad-se-Vishwas Scheme 2024 and filing the necessary forms. Assessee's Contention: The assessee, through its AR, submitted that it had opted to avail the Vivad-se-Vishwas Scheme 2024 and filed Form No. 2 for the assessment year in question. Consequently, the assessee requested that the appeal filed before the Tribunal be treated as withdrawn. Revenue's Contention: The revenue's counsel (DR) did not oppose the submissions made by the assessee's AR.

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.1/Chny/2024 िनधा�रण वष�/Assessment Year: 2018-19 Siemens Gamesa Renewable Vs. The Deputy Commissioner of Energy Lanka Private Limited , Income Tax, C/o. Siemens Gamesa Renewable International Taxation 2(2), Power Private Limited, No. 489, GNT Chennai. Road, Thandalkazhani, Vadagari PO, Redhills, Chennai 600 052. [PAN:ABHCS8708E] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Ms. V. Rajeshwari, CA ��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 20.11.2023 passed under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 [“Act” in short] for the assessment year 2018-19.

2.

When the appeal was taken up for hearing, by filing a letter dated 17.02.2025 along with Form No. 1 under DTVSV 2024, the ld. AR Ms.

2 I.T.(TP)A. No.1/Chny/24

V. Rajeswari, 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. She has further submitted that the appeal filed by the assessee may be treated as withdrawn.

3.

The ld. DR Ms. Gauthami Manivasagam, 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. 868519141130225 dated 13.02.2025 for AY 2018-19 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.1/Chny/24

5.

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