KOBELCO CRANES INDIA PRIVATE LIMITED (MERGED WITH KOBELCO CONSTRUCTION EQUIPMENT INDIA PRIVATE LIMITED),NEW DELHI vs. ACIT, CIRCLE-14(2), DELHI
Income Tax Appellate Tribunal, DELHI BENCH: ‘H’: NEW DELHI
Before: SHRI RAMIT KOCHAR, & SHRI SUDHIR PAREEK
PER RAMIT KOCHAR, AM:
This appeal in ITA No. 1192/Del/2022, filed by the assessee for the Assessment Year 2015-16 has arisen from appellate order dated 31.03.2012
(DIN & Order No. ITBA/APL/S/250/2021-22/1042308051(1) passed by 2
A.Y. 2015-16
Kobelco Cranes India P. Ltd. v. ACIT learned Commissioner of Income-tax(Appeals), Delhi-44, which appeal in turn has arisen from the assessment order dated 14.01.2019[Order No.:
ITBA/AST/S/143(3)/2018-19/1014747337(1)], passed by the learned
Assistant Commissioner of Income Tax, Circle-14(2), Delhi, u/s 143(3) read with Section 144C(3) of the Income-tax Act, 1961 (“the Act”).
2. At the outset, ld. Counsel appearing for the assessee submitted before the Bench that the assessee has opted for Direct Tax Vivad Se Vishwas
Scheme, 2024, and has duly filedDeclaration in Form No. 1 with the Department vide Acknowledgment No. 901416310130325 dated 13.03.2025
and the assessee wants to withdraw its appeal. The said Form No. 1 is placed on record by the assessee. It was also submitted that presently the assessee has not been been issued Form No. 2 by the department.
3. The learned Sr. DR submitted that the Department has no objection if assessee wants to withdraw its appeal.
4. After hearing both the parties we direct withdrawal of the assessee’s appeal in ITA no. 1192/Del/2022 for A.Y. 2015-16. Since it is the assessee’s appeal and the assessee is itself praying for withdrawal of its appeal, we dismiss this appeal as being withdrawn by the assessee, with liberty to the 3
A.Y. 2015-16
Kobelco Cranes India P. Ltd. v. ACIT assessee to file application for restoration of the appeal in case the matter is not finally settled/approved under the said Scheme. This order was pronounced in open court on the conclusion of hearing in the presence of the both the parties.We order accordingly.
4. In the result, appeal of the assessee in ITA no. 1192/Del/2022 for assessment year 2015-16 stands dismissed as being withdrawn, as indicated above.
Order pronounced in the open court on 16.04.2025. (SUDHIR PAREEK)
ACCOUNTANT MEMBER
Dated: 17/04/2025. *MPV*