L&T THALES TECHNOLOGY SERVICES PRIVATE LIMITED,CHENNAI vs. DCIT INTERNATIONAL TAXATION 2(2), CHENNAI

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ITA 1157/CHNY/2019Status: DisposedITAT Chennai03 March 2025AY 2010-11Bench: SHRI SS VISWANETHRA RAVI (Judicial Member), SHRI JAGADISH (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal heard both sides and noted the assessee's opting for the Vivad-se-Vishwas Scheme. The assessee's Authorized Representative requested to withdraw the appeal, which was allowed.

What were the facts?

The assessee, M/s. L & T Thales Technology Services Pvt. Ltd., filed an appeal for Assessment Year 2010-11. The assessee opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024.

What were the issues?

Whether the appeal can be withdrawn by the assessee after opting for the Direct Tax Vivad-se-Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI SS VISWANETHRA RAVI & SHRI JAGADISH

Hearing: 03.03.2025Pronounced: 03.03.2025

आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2010-11 arises out of the order of Learned Commissioner of Income Tax (Appeals)-16, Chennai [hereinafter “CIT(A)”] dated 07.02.2019.

2.

The Ld. Authorized Representative (A.R) of the assessee, at the outset stated that assessee has opted for Direct Tax Vivad-se-Vishwas Scheme, 2024 and therefore, wants to withdraw the appeal. The Ld. A.R has submitted a copy of Form-1 filed by the assessee and Form-2 issued by the designated authority in support of its contention.

3.

We have heard both the sides, and perused the materials available on record. In this case, the assessee has opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024 by filing Form-1. The Designated Authority has also issued Form No.2 for the settlement of pending tax dispute. The Ld. AR has now made a request to withdraw the appeal. We allow the assessee to withdraw the appeal and dismiss the appeal as withdrawn. However, it is open to the assessee to approach the Tribunal by filing an appropriate application in the event of any prejudice caused in respect of the settlement of tax dispute under the Direct Tax Vivad-se-Vishwas Scheme, 2024.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 03rd March, 2025.

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