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

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ITA/145/2014HC Madhya Pradesh11 February 2026Bench: HON'BLE SHRI JUSTICE VIVEK RUSIA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for dismissal of the Income Tax Appeal. The Court noted that the appellant's counsel submitted that Form-5 has been generated. Consequently, the Court held that the present Income Tax Appeal is finally disposed of on the ground that the matter has been settled between the parties under the Vivad Se Vishwas Scheme. The operative direction was to dispose of the appeal as settled. No specific issue regarding the merits of the original assessment or appeal was decided.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Revenue) against M/s Andritz Hydro Pvt. Ltd. (formerly VA Tech Hydro India Pvt. Ltd.) (Assessee). The assessment year(s) are not specified in the provided text. The appeal challenges an order passed by an authority under the Income Tax Act, 1961. The present proceedings before the High Court are for the disposal of Income Tax Appeal No. 145 of 2014. An application for dismissal of the appeal (I.A. No.25743/2025) was filed and allowed. The Revenue's counsel stated that Form-5 has been generated, indicating settlement under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue before the High Court was the disposal of the pending Income Tax Appeal. The Court had to decide whether to dismiss the appeal based on the application filed by the appellant (Revenue). The Revenue argued that the matter has been settled under the Vivad Se Vishwas Scheme, and Form-5 has been generated. The Assessee's contentions are not recorded in the provided text. The question for decision was essentially whether the appeal should be dismissed as settled.

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. 145 of 2014 THE COMMISSIONER OF INCOME TAX Versus M/S ANDRITZ HYDRO PVT.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.25743/2025, application for dismissal of the present Income Tax Appeal. For the reasons stated therein, I.A. No.25743/2025 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-145-2014 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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