DASAN INDIA PRIVATE LIMITED,VIJAYAWADA vs. DCIT., CIRCLE -1(1), TIRUPATI

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ITA 954/HYD/2024Status: DisposedITAT Hyderabad25 February 2025AY 2020-215 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal. The reasoning was based on the assessee's submission that they had opted to resolve their dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024. The assessee had already filed Form-1 under the scheme on 27.12.2024, and Form 2 was issued by the Department on 10.01.2025. The Ld. DR also conceded to this request. The Tribunal dismissed the appeal as withdrawn. However, the Tribunal provided an opportunity for the assessee to file a Miscellaneous Application to reinstate the case if their case is not accepted under the DTVSV, 2024 by the Revenue for any reason, within the prescribed time under the Act. The operative direction was to dismiss the appeal as withdrawn, with liberty to file a Miscellaneous Application.

What were the facts?

The assessee, M/s. Dasan India Private Limited, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Hyderabad 'B' Bench, challenging an assessment order passed by the Dy. Commissioner of Income Tax, Circle 1(1), Tirupati, under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961, for the Assessment Year 2020-21. The appeal was filed on 24/02/2025. The assessee did not appear for the hearing but submitted a letter requesting to withdraw the appeal. The reason for withdrawal was that the assessee had opted to resolve the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV, 2024). The assessee stated they had filed Form-1 under DTVSV, 2024 on 27.12.2024, and Form 2 was issued by the Department on 10.01.2025.

What were the issues?

1. Whether the assessee is permitted to withdraw the appeal filed before the Tribunal, considering their opting for resolution under the Direct Tax Vivad Se Vishwas Scheme, 2024? (Question of law and fact, turning on the provisions of the DTVSV, 2024 and the Income Tax Act, 1961). Assessee's Contention: The assessee requested to withdraw the appeal as they had opted for the DTVSV, 2024 scheme, having filed the necessary forms and received Form 2 from the Department. They relied on the provisions of the DTVSV, 2024 for resolution of disputes. Revenue's Contention: The Learned Department Representative (Ld. DR) conceded to the assessee's request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘B’ Bench, Hyderabad

Before: SHRI K NARASIMHA CHARY & SHRI MADHUSUDAN SAWDIA

For Respondent: Ms. M Narmada, CIT-DR

आदेश/ORDER शशशशश शशशशशशश शशशशशशश , शशश : PER MADHUSUDAN SAWDIA, A.M :

1.

मम मममम मममममम मममम मममममम मममममममम ममममममम ("मममममममममममममम") मममममम मममम मम मम मम, मम मममम ममममममम, 1961 ("ममममममम") मम मममम 143(3) मम.ममममममम.मम. 144मम(13) मम ममम ममममममम ममममममममम ममममममम ("मममम. मम"), मममममममम मममममम मममममम 23.07.2024 मम ममममम ममममममममम मममम मम मममममम मम, मम ममममममम मममम 2020-21 मम ममम मममम This appeal is filed by M/s. Dasan India Private Limited (“the assessee”), feeling aggrieved by the assessment order passed by the Learned Assessing Officer (“Ld. AO”), Hyderabad, u/s.143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (“the Act”) dated 23.07.2024 for the A.Y. 2020-21. 2. मममममम मम मम मम ममम मम ममममममम मममम मममम ममममममम, मममममम मम मम मममम मममम मममम मम मममममम ममम ममम मम मम मममममम मममम मममम मममम ममममम मम ममममममम मममममममम ममममममममम मम ममममम मम ममममममम ममममम, 2024 (“मममममममममम, 2024”) मम ममम मममम ममममम मम मम मममम मम मममममम मममम ममम मममममम मममममम मममम मममममम, मममममममम 27.12.2024 मम मममममममममम, 2024 मम ममम ममममम-1 मममम मम ममममम मम मममम मम मम ममममम मममममम 10.01.2025 मम मममममममममम, 2024 मम ममम ममममम 2 मममम मममम ममम ममम ममममम, मममममम मम मममममम मममम मम मममममम मममम मममम मममम मम मममममम मम मममम 2. None appeared on behalf of the assessee. However, the assessee has filed a letter stating that, the assessee wants to withdraw the appeal as they have opted to resolve their dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 (“DTVSV,2024”). As stated by the assessee, they have already filed Form-1 under the DTVSV,2024 on 27.12.2024 and Form 2 under the DTVSV,2024 has been issued by Department on 10.01.2025. Therefore, the assessee requested that, they may be allowed to withdraw the appeal. 3. ममममममम ममममम मम ममममममममम (‘’ मममम मममम ‘’ ) मम मममममम मम मममममम मममम मम ममममममम मम ममममम

3.

The Learned Department Representative (“Ld. DR”) conceded to the request letter of the assessee. 4. मममम ममममममम ममममम मम ममममममममम मम मममम मम मम ममममम मममममम मममममम मममममममम ममम मम मममममममममममम मम मममम ममम मममममम मम मम मममम ममम मम मममममम मम मममम मम मममम मममम मम मममममम मममम मम ममम मममममम ममम ममममममम मममममम मम मममममममममम, 2024 मम ममम मममम ममममम मम मम मममम मममम मममम मम मम 27.12.2024 मम मममममममममम, 2024 मम ममम ममममम-1 मममम मम ममममम मम मममम मम मम मममममममममम, 2024 मम ममम ममममम 2 ममममम मममममम 10.01.2025 मम मममम मममम मम मममम ममम ममममममम ममममम मम ममममममममम मम मम मममममम मम मममममम मममम मम ममममममम मम मममम ममम ममममममम, मम मममममम मम मममम मम मममम ममम मममम मम ममम ममम ममममम मममम मममम ममममममम, मम मममममम मम मममम मम ममम ममम, ममम मममममम मम ममममम मममम मम मममम मम मममममम मममममम मममममममममम, 2024 मम ममम ममममममम मममम मममम मममम मम, मम मममममम ममममम मम मममम मममम मम ममम ममममममम मम ममम ममममममममम ममम मम मममम मममममम मम ममममम ममममम ममममम मममम मममम मम ममम मममममममम ममममम ममममममम मममम मममम मममम ममम 4. We have heard the Ld. DR and also gone through the record in the light of the submissions made by either side. We are inclined to allow the appeal of the assessee to withdraw as the assessee has preferred to resolve their dispute under the DTVSV,2024 and has already filed Form-1 under DTVSV,2024 on 27.12.2024 and Form 2 under the DTVSV,2024 has been issued by Department on 10.01.2025. The Ld. DR has also conceded to the request letter of the assessee. Accordingly, we hereby dismiss the appeal of the assessee as withdrawn. However, we are giving opportunity to the assessee, if the case of the assessee is not accepted under DTVSV,2024 by Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file Miscellaneous Application before the Tribunal within the prescribed time under the Act to reinstate the case. It is ordered accordingly. 5. मममममममममममम, मममममम मममममम मममम मममम मममम ममम मममम मम मममम ममममम मम मममम ममम 5. In the result, the appeal filed by the assessee is dismissed as withdrawn. मममम मममम ममममम ममम 25 ममममम , 2025 मम मममममम ममम म Order pronounced in the open Court on 25th Feb., 2025. Sd/- Sd/- (K NARASIMHA CHARY) (MADHUSUDAN SAWDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER मममममममम /Hyderabad. मममममम/Dated: 25.02.2025. * शशशशशश शशशश Reddy gp Copy of the Order forwarded to : 1. Dasan India Pvt. Ltd., Sri Pothuri Towers, 4th Floor, D.No.40-1-140/3, M G Road, Labbipet, Vijayawada-520010 2. DCIT, Circle 1(1), Tirupati.

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