M/S GENERAL MOTORS TECHNICAL CENTRE INDIA PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE
Income Tax Appellate Tribunal, “C” BENCH : BANGALORE
Before: SHRI LAXMI PRASAD SAHU & SHRI KESHAV DUBEYAssessment year : 2014-15
Per Laxmi Prasad Sahu, Accountant Member
This appeal is filed the assessee is arising out of the final assessment order passed by the AO u/s. 143(3) r.w.s. 92CA of the Income-tax Act, 1961 [the Act] dated 29.10.2018 for the assessment year 2014-15. 2. The ld. AR for the assessee submitted a letter dated 27.2.2025
along with Annexure which is the letter of request for rescheduling of Page 2 of 3
hearing at a later date since the assessee has opted for Direct Tax
Vivad Se Vishwas Scheme, 2024 (DTVSVS) and filed Form No.1
dated 30.1.2025 for the impugned AY 2014-15 (copy filed on record) and Form 2 is awaited from the competent authority. In view of the above, the assessee seeks rescheduling of the hearing.
3. On the other hand the ld. CIT(DR) has filed written submission dated 26.2.2025 stating that the assessee has raised issue of limitation quoting the decision in the case of Shelf Drilling J T Angel Ltd. & Ors.
And ROCA Bathroom Products (P) Ltd. and the matters are pending before the Hon’ble Supreme Court in the above cases. It was further submitted that the Hon’ble Supreme Court has directed that the case of Shelf Drilling J T Angel Ltd. & Ors. Cannot be cited as a precedent. It is further stated that until the Hon’ble Supreme Court decides the above matters and in order to avoid repeated litigation, the appeal may be adjourned.
4. We have considered the rival submissions and perused the material on record. We note that the assessee has opted for DTVSV and filed Form No.1 of 30.1.2025 and Form 2 is awaited from the designated authority. Both the parties had no objection to dismissal of the appeal as withdrawn by the assessee in view of the assessee opting for DTVSVS, with liberty to revival of the appeal in case the dispute is not settled under DTVSVS. Accordingly, the appeal filed by the assessee is dismissed as withdrawn. The assessee is at liberty to revive this appeal if the dispute is not settled under the DTVSVS.
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In the result, the appeal of the assessee is dismissed as withdrawn as above. Pronounced in the open court on this 17th day of March, 2025. ( KESHAV DUBEY ) ACCOUNTANT MEMBER
Bangalore,
Dated, the 17th March, 2025. /Desai S Murthy /
Copy to:
Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. DR, ITAT, Bangalore.
By order