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

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The Tribunal noted that as per Section 91(2) of the DTVSV Scheme, 2024, appeals pending before the ITAT are deemed withdrawn upon issuance of a certificate. Since the necessary certificates were issued, the Tribunal considered the appeals as withdrawn.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Whether appeals pending before the ITAT are deemed withdrawn under the DTVSV Scheme, 2024, upon the issuance of settlement certificates.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

1.

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, heard together and disposed of by this common order for the sake of convenience.

2.

The assessee has raised various grounds in both these appeals and also additional grounds for adjudication for the AY 2018-19.

IT(TP)A No.461 & 853/Bang/2022 M/s. Autoliv India Private Limited, Bangalore Page 2 of 3 3. However, during the course of hearing before us, the ld. AR of the assessee at the outset drew our attention on two different letters for the assessment years 2017-18 & 2018-19 dated 21.1.2025 and 20.1.2025 respectively, wherein it is submitted that the assessee company has decided to settle the appeal filed before the ITAT for the assessment year 2017-18 & 2018-19 under the DTVSV Scheme 2024 and accordingly the company had filed a declaration in the Form 1 DTVSV 2024 for the settlement of the disputes under the Direct Tax Vivad se Vishwas, 2024 and ld. CIT has already issued the Form-2 for both the assessment years. In view of the above, the assessee company requested to treat the both the appeals as having been withdrawn as the matter is now going to be settled under the DTVSV Scheme 2024.

4.

The ld. D.R. on the other hand has no objection for the request of withdrawal of the appeals as urged by the assessee as the assessee company had already opted for DTVSV 2024.

5.

We have heard the rival submissions and perused the materials available on record. As per the provisions of section 91(2) of the DTVSV Scheme, 2024, any appeal pending before the ITAT or CIT(A) in respect of disputed interest or disputed penalty or disputed fee or tax arrears shall be deemed to have been withdrawn upon the issuance of certificate u/s 92(1) of the DTVSV Scheme, 2024.

5.1 On going through the letters along with the attachments marked as Annexure-1 & Annexure-2 filed on 21.1.2025 & 20.1.2025, we find that the Form No.2 i.e. Certificates under sub- section (1) of section 92 of the Finance (2) Act, 2024, are already issued by the ld. Commissioner of Income Tax on 13.1.2025 for both the assessment years separately. This Being so, we, IT(TP)A No.461 & 853/Bang/2022 M/s. Autoliv India Private Limited, Bangalore Page 3 of 3 accordingly, as per the request letters dated 21.01.2025 and 20.1.2025 for the assessment years 2017-18 & 2018-19, dismiss these appeals of the assessee as withdrawn with a liberty to reinstate the appeals if the assessee’s applications under the DTVSV Scheme, 2024 are not accepted for any reason for both these assessment years. .

6.

In the result, both the appeals filed by the assessee are dismissed as withdrawn.

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