DCIT, CIRCLE -8 (1), HYDERABAD vs. ENERSYS INDIA BATTERIES PRIVATE LIMITED, HYDERABAD
आयकर अपीलीय अधिकरण, हैदराबाद पीठ
IN THE INCOME TAX APPELLATE TRIBUNAL
Hyderabad ‘B’ Bench, Hyderabad
Before Shri Manjunatha G, Accountant Member and Shri K.Narasimha Chary, Judicial Member
आ.अपी.सं /ITA No.545/Hyd/2024
(निर्धारण वर्ा/Assessment Year: 2010-11)
Amardeep Lakhtakia
Hyderabad
[PAN : ABVPL8629E]
Vs. Income Tax Officer
Ward-12(1)
Hyderabad
(Appellant)
(Respondent)
निर्धाररती द्वधरध/Assessee by: Shri A.Rajesh,AR
रधजस् व द्वधरध/Revenue by: Dr. Sachin Kumar,DR
आ.अपी.सं /ITA-TP No.96/Hyd/2022
(निर्धारण वर्ा/Assessment Year: 2017-18)
EnerSys India Batteries
Private Limited
Krishna Dist.
[PAN :AABCE7093F]
Vs. Deputy Commissioner of Income Tax
Circle-8(1)
Hyderabad
(Appellant)
(Respondent)
निर्धाररती द्वधरध/Assessee by: Shri S.P.Chidambaram, AR
रधजस् व द्वधरध/Revenue by: Ms.M.Narmada, CIT-DR
सुिवधई की तधरीख/Date of hearing: 21/01/2025
घोर्णध की तधरीख/Date of Pronouncement:
21/01/2025
आदेश / ORDER
PER. MANJUNATHA G., A.M:
In the above captioned appeals, assessees vide letters of even date submitted a request for withdrawal of appeals on the ground that the assessee has settled the tax dispute under Vivad
Se Vishwas Scheme, 2024 and claimed that the competent
ITA 545/Hyd/2024 & ITA-TP 96/Hyd/2022
Amardeep Lakhtakia and EnerSys India Batteries Pvt.Ltd.
authority has issued Form 2 under the Scheme. The learned counsels for the assessees further submitted that the appeal filed by the assessee may be dismissed with a liberty to reinstate the appeal, in case, for any reason, the application filed by the assessee under Vivad Se Vishwas Scheme, 2024 is rejected by the competent authority.
The Ld.DR present for the revenue did not raise any objection for withdrawal of the appeals filed by the assessees.
We have heard both the parties and considered the relevant applications filed by the assessees for withdrawal of the appeals. We find that the assessees have filed applications under Vivad Se Vishwas Scheme, 2024 and the competent authority has issued Form 2 and determined the total tax payable under the Direct Tax Vivad Se Vishwas Scheme, 2024. Since the assessees have settled the disputes under the Vivad Se Vishwas Scheme, 2024 and also filed letters for withdrawal of the appeals, we dismiss the appeals filed by the assessee as withdrawn. We have also given liberty to the assessees to file an application for reinstatement of appeal, in case for any reason, the application filed by the assessee under Vivad Se Vishwas Scheme, 2024 is rejected.
ITA 545/Hyd/2024 & ITA-TP 96/Hyd/2022
Amardeep Lakhtakia and EnerSys India Batteries Pvt.Ltd.
In the result, appeals filed by the assessee are dismissed. Order pronounced in the Open Court on 21st January, 2025. (K.NARASIMHA CHARY) JUDICIAL MEMBER Hyderabad, dated 21st January, 2025 L.Rama, SPS
Copy to:
S.No Addresses
1
Shri Amardeep Lakhtakia, Alpha 109, Jayabheri,
Silicon County, Madhapur Road, Hyderabad
2. M/s EnerSys India Batteries Private Limited,
Narasimharao Palem Village, Veerullapadu Mandal,
Krishna Dist.
3. The Income Tax Officer, Ward-12(1), Hyderabad
4. The DCIT, Circle-8(1), Hyderabad
5. The Pr.CIT, Hyderabad
6. The DR, ITAT Hyderabad Benches
7. Guard File
By Order