The Commissioner Of Income Tax vs. M/S Andritz Hydro Pvtd.Ltd (Formerly Va Tech Hydro India Pvt.Ltd)

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ITA/144/2014HC Madhya Pradesh11 February 2026Bench: HON'BLE SHRI JUSTICE VIVEK RUSIA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal (High Court in this instance, acting as an appellate authority for ITAT judgments) allowed the application for dismissal of the Income Tax Appeal. The reasoning provided is that the appellant (Revenue) has stated that Form-5 has been generated and that the matter has been settled between the parties under the Vivad Se Vishwas Scheme. Therefore, the appeal is finally disposed of on this ground. No specific findings on the merits of the original appeal are recorded, as the disposal is based on a settlement. The operative direction is the dismissal of the appeal. No issues were left undecided, as the appeal was disposed of based on the settlement.

What were the facts?

This matter concerns Income Tax Appeal No. 144 of 2014, filed by the Commissioner of Income Tax (appellant) against M/s Andritz Hydro Pvt. Ltd. (formerly Va Tech Hydro India Pvt. Ltd.) (respondent). The appeal was filed before the High Court of Madhya Pradesh at Jabalpur. The present proceedings relate to an application filed by the appellant for dismissal of the appeal. The appellant's counsel stated that Form-5 has been generated, indicating a settlement under the Vivad Se Vishwas Scheme between the parties. Consequently, the appeal is to be disposed of on this basis.

What were the issues?

1. Whether the Income Tax Appeal No. 144 of 2014 should be dismissed on the ground that the matter has been settled under the Vivad Se Vishwas Scheme between the parties. Assessee's contentions: The respondent (assessee) has not filed any specific contentions recorded in this order. However, the appeal is being dismissed based on the appellant's submission regarding settlement. Revenue's contentions: The appellant (Revenue) submitted that Form-5 has been generated and that the matter has been settled under the Vivad Se Vishwas Scheme between the parties. Based on this submission, the appellant sought the dismissal of the present Income Tax Appeal.

AI-generated summary — verify with the full judgment below

(VIVEK RUSIA) JUDGE (PRADEEP MITTAL) JUDGE IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE VIVEK RUSIA & HON'BLE SHRI JUSTICE PRADEEP MITTAL ON THE 11th OF FEBRUARY, 2026 INCOME TAX APPEAL No. 144 of 2014 THE COMMISSIONER OF INCOME TAX Versus M/S ANDRITZ HYDRO PVTD.LTD (FORMERLY VA TECH HYDRO INDIA PVT.LTD) Appearance: Shri Harpreet Singh Gupta - Advocate (through video conferencing) with Shri Devendra Prajapati - Advocate for the appellant. Shri Ayush Gupta - Advocate for the respondent. ORDER Per: Justice Vivek Rusia Heard on I.A. No.25738/2025, application for dismissal of the present Income Tax Appeal. For the reasons stated therein, I.A. No.25738/2025 is allowed. Learned counsel appearing for the appellant submits that the Form-5 has been generated. Therefore, the present Income Tax Appeal is finally disposed of on the ground that the matter has been settled under Vivad Se Vishwas Scheme between the parties. ak 1 ITA-144-2014 NEUTRAL CITATION NO. 2026:MPHC-JBP:11912 Signed by: ASHISH KOSHTA Signing time: 11-02-2026 17:38:12 Signature Not Verified

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