ORBINOX INDIA PRIVATE LIMITED,COIMBATORE, INDIA vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, COIMBATORE

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ITA 1859/CHNY/2024Status: DisposedITAT Chennai15 July 2025AY 2012-13Bench: SHRI GEORGE GEORGE K (Vice President), SHRI S.R. RAGHUNATHA (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee requested the appeal be dismissed as withdrawn, and the DR had no objection. The Tribunal dismissed the appeal as withdrawn, granting liberty to restore it if the application before the Designated Authority is rejected.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). At the time of hearing, none appeared for the assessee. The assessee had filed a letter along with Form No.4 under the 'Vivad se Vishwas Scheme' to settle pending disputes.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee availing the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE K & SHRI S.R. RAGHUNATHA

Hearing: 04.07.2025Pronounced: 15.07.2025

आयकर अपीलीय अिधकरण, ‘सी’ �ायपीठ, चे�ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI �ी जॉज� जॉज� के, उपा�� एवं �ी एस.आर.रघुनाथा, लेखा सद� के सम� BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1859/Chny/2024 िनधा�रण वष� / Assessment Year: 2012-13 M/s. Orbinox India Private Limited, Deputy Commissioner of Income Tax, S F No.: 608/3A2B, 608/3A1B, vs. International Taxation, Eachanari Chettipalayam Road, Coimbatore. Eachanari Post, Coimbatore – 641 021. [PAN:AAACO-5826-H] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से/Appellant by : None ��थ� की ओर से/Respondent by : Ms. G. Latchana, Addl.C.I.T. सुनवाई की तारीख/Date of Hearing : 04.07.2025 घोषणा की तारीख/Date of Pronouncement : 15.07.2025 आदेश /O R D E R PER S. R. RAGHUNATHA, AM :

This appeal by the assessee is filed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2012-13, vide order dated 08.05.2024.

At the time of hearing, none appeared on behalf of the assessee. We have heard learned DR and also perused the materials available on record. The assessee has filed a letter along with Form No.4 issued by the Department under ‘Vivad se Vishwas Scheme, 2024’ and submitted that the assessee has availed the VSVS scheme to settle its pending disputes.

Therefore, the assessee submitted that the appeal filed by the assessee may be dismissed as withdrawn. The ld. DR, on the other hand, has no objection for dismissing the appeal as the Designated Authority has issued Form 4. Therefore, considering the fact that the assessee has filed application for withdrawal of appeals and has also filed Form 4 issued by the Department, we dismiss the appeal filed by the assessee as withdrawn. However, a liberty is given to the assessee to restore the appeal, in case the application filed by the assessee before the Designated Authority, is rejected for any reason.

In the result, appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the court on 15th July, 2025 at Chennai.

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