UCHIYAMA INDIA PRIVATE LIMITED,HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX, HARYANA

ITTPA 5313/DEL/2024Status: DisposedITAT Delhi31 January 2025AY 2021-224 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the assessees are entitled to withdraw their appeals as they have opted to settle the issues under the Vivad se Vishwas Scheme, 2024. The Tribunal noted that the assessees had placed on record the copy of Form No. 2 filed under the scheme and that the learned DR had not raised any objection. Consequently, the appeals were dismissed as withdrawn. The Tribunal also granted liberty to the assessees to revive their appeals in case their application under the Vivad se Vishwas Scheme, 2024, fails to mature for any reason. The specific issues that led to the original appeals were not decided as the appeals were withdrawn.

What were the facts?

The appeals were filed by Uchiyama India Pvt. Ltd. and Motherson Sumi Systems Ltd. against orders of the Assessing Officer for Assessment Years 2021-22, 2015-16, and 2013-14. The assessees filed applications for withdrawal of their appeals, having opted to settle the disputed issues under the Vivad se Vishwas Scheme, 2024. They submitted Form No. 2 as proof of their application under the scheme. The Departmental Representative raised no objection to the withdrawal of the appeals. The Tribunal heard both sides and considered the applications for withdrawal.

What were the issues?

1. Whether the assessees are entitled to withdraw their appeals before the Tribunal in light of their opting for settlement under the Vivad se Vishwas Scheme, 2024? (Question of law) The assessee contended that they have opted for settlement under the Vivad se Vishwas Scheme, 2024, and have filed the necessary application (Form No. 2). They prayed for liberty to revive their appeals if the scheme application fails to mature. The revenue, through the learned DR, raised no objection to the withdrawal of the appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘I’ BENCH,

Before: SHRI ANUBHAV SHARMA & SHRI NAVEEN CHANDRA

For Respondent: Shri Rajesh Dhanesta, Sr. D.R

Hearing: 31.01.2024Pronounced: 31.01.2024

PER NAVEEN CHANDRA, A.M;-

The above captioned appeals by different assessees are directed

against the order of Assessing Officer for different A.Ys.

The assessees have filed applications for withdrawal of appeals as the

assessees have opted to settle the issues under the Vivad se Vishwas

Scheme, 2024 [in short ‘VSVS’]. The assessees have placed on record copy

of Form No. 2 filed under VSVS, 2024. The ld. counsels for assessee prayed

for liberty to revive appeal in case application of assessee fails to mature for

any reason under Vivad se Vishwas Scheme, 2024.

The ld. DR raised no objection to withdrawal of appeals by the

assessees.

Both sides heard. In light of application made by the assessee,

appeals of assessee are dismissed as withdrawn as assessees have opted to

settle the issue under Vivad se Vishwas Scheme. Liberty is granted to

assessee to revive the appeal in case application of assessee under Vivad se

Vishwas Scheme, 2024 fails to mature.

In the result, appeals of assessees in ITA No. 5313/DEL/2024,

5457/DEL/2019 and 6970/DEL/2017 are dismissed as withdrawn.

Order pronounced in open court on 31.01.2025.

The order is pronounced in the open court on 31.01.2025.

Sd/- Sd/-

[ANUBHAV SHARMA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated: 31st January, 2025.

VL/

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