TECUMESH PRODUCTS INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -2(1), HYDERABAD

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ITA 143/HYD/2022Status: DisposedITAT Hyderabad21 March 2025AY 2010-11Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA, HON’BLE (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the facts and permitted the withdrawal of the appeal. The appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee-company had opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024. The Ld. AR drew attention to a letter dated 18/03/2025, enclosing a copy of Form-2, the Certificate issued under section 92(1) of the Finance (No.2) Act, 2024, under DTVSV, 2024. The Departmental Representative did not object to the withdrawal.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to the assessee opting for the Vivad-se-Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 254,Section 144B,Section 92(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ A ‘ Bench, Hyderabad

For Appellant: Shri B. Bala Krishna, CIT-DR

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-

1. 1. निर्धाररती/The Assessee : Tecumseh Products India Private limited, Survey No. 667/P and 784/P, Kistapur Village, Medchal, Malkajgiri District, Hyderabad, India-501401. 2. रधजस्व/ The Revenue : DCIT, Circle-2(1), Income Tax Office, Signature Towers, Kondapur, Hyderabad, Teangana-500084.

3. The Principal Commissioner of Income Tax, Hyderabad नवभधगीयप्रनतनिनर्, आयकर अपीलीय अनर्करण, हैदरधबधद / DR, ITAT, Hyderabad 4.

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