AUTOLIV INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

ITA 461/BANG/2022Status: DisposedITAT Bangalore25 April 2025AY 2017-18Bench: SHRI PRASHANT MAHARISHI (Vice President), SHRI KESHAV DUBEY (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that as per Section 91(2) of the DTVSV Scheme, 2024, appeals pending before the ITAT are deemed withdrawn upon issuance of a certificate. Since the necessary certificates were issued, the Tribunal considered the appeals as withdrawn.

What were the facts?

The assessee filed appeals for Assessment Years 2017-18 & 2018-19. During the hearing, the assessee informed the Tribunal that they had decided to settle the appeals under the Direct Tax Vivad se Vishwas Scheme, 2024, and had already obtained the necessary certificates.

What were the issues?

Whether appeals pending before the ITAT are deemed withdrawn under the DTVSV Scheme, 2024, upon the issuance of settlement certificates.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 91(2),Section 92(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEY

For Appellant: Ms. Manasa, A.R
For Respondent: Ms. Neera Malhotra, D.R
Hearing: 28.01.2025Pronounced: 25.04.2025

PER KESHAV DUBEY, JUDICIAL MEMBER:

These appeals at the instance of the assessee are directed against the order of the ld. AO dated 30.3.2022 vide DIN No. ITBA/AST/S/143(3)/2021-22/1042070448(1) and dated 20.7.2022 vide DIN No. ITBA/AST/S/143(3)/2022-23/1043998462(1) passed u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (in short “the Act”) for the assessment years 2017-18 & 2018-19 respectively. Since the issue in both the appeals is common, these are clubbed together, hear

The order continues below.

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