JOHN DEERE INDIA PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

PDF · subscribers
ITA 1165/PUN/2017Status: DisposedITAT Pune24 November 2025AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's application for withdrawal of the appeal. The reasoning was based on the assessee having opted to settle the tax dispute under the VSV Scheme, 2024. The Tribunal noted that Form No.1 was filed by the assessee on 24/12/2024, and Form No.2, determining the tax liability under the VSV Scheme, was received by the assessee on 29/10/2025. Consequently, the Tribunal dismissed the appeal as withdrawn, in accordance with the requirements of Section 91(3) of the Finance (No.2) Act, 2024. The Tribunal also provided a conditional relief, stating that if the assessee is unable to get the tax dispute settled under the VSV Scheme, it can file a Miscellaneous Application for recalling the order within the prescribed time limit. The ratio decidendi is that an appeal can be withdrawn and dismissed as withdrawn when the underlying dispute is settled under a statutory scheme like the VSV Scheme, provided the procedural requirements are met.

What were the facts?

The assessee, John Deere India Pvt. Ltd., filed an appeal before the Income Tax Appellate Tribunal (ITAT), Pune Bench, against the order of the Commissioner of Income Tax (Appeals)-13, Pune, dated 10/02/2017. This order arose from an assessment order dated 05/04/2016, framed by the DCIT, Circle-14, Pune, for Assessment Year 2012-13. The assessee subsequently filed an application for withdrawal of the appeal, stating that the tax dispute had been settled under the Direct Tax Vivad Se Vishwas Scheme, 2024 (VSV Scheme, 2024). The assessee had received Form No.2 on 29/10/2025, determining the tax liability under the VSV Scheme. The revenue's representative raised no objection to the withdrawal application.

What were the issues?

1. Whether the appeal can be withdrawn by the assessee due to settlement of the tax dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024, as per Section 91(3) of the Finance (No.2) Act, 2024? (Question of law) Assessee's Contention: The assessee contended that it had opted to resolve the tax dispute under the VSV Scheme, 2024, and had received Form No.2, which necessitates the withdrawal of the appeal as per the scheme's provisions. The assessee sought to withdraw the appeal based on this settlement. Revenue's Contention: The Ld. Departmental Representative (DR) raised no objection to the assessee's application for withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 144C(3),Section 91(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE “C” BENCH : PUNE

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

I.T.A.No.1165/PUN/2017 (Assessment Year 2012-2013) John Deere India Pvt. Ltd., DCIT, Circle-14, Pune Tower XIV, Cybercity, Magarpatta City, Hadapsar, Pune-411013, Maharashtra vs. PAN : AAACJ 4233 B (Appellant) (Respondent) For Assessee : None For Revenue : Shri Prakash L Pathade, CIT-DR Date of Hearing : 20.11.2025 Date of Pronouncement : 24.11.2025 ORDER PER : MANISH BORAD, AM

This appeal at the instance of the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)-13, Pune [“CIT(A)”], dated 10/02/2017 passed under section 250 of the Income Tax Act, 1961 (“Act”), which is arising out of assessment order u/s. 143(3) r.w.s. 144C(3) of the Act dated 05/04/2016 framed by the DCIT, Circle-14, Pune, for the Assessment Year (AY) 2012-13.

2 ITA.No.1165/PUN./2017 (John Deere India Pvt. Ltd.) 2. The assessee has filed an application for withdrawal of the instant appeal pursuant to settling of tax dispute under Direct Tax Vivad Se Vishwas Scheme, 2024 (VSV Scheme, 2024). It is submitted that assessee has received Form No.2, dated 29/10/2025, determining the tax liability under VSV Scheme, 2024 and pursuant to requirement of Section 91(3) of the Finance (No.2) Act, 2024, the appellant is required to withdraw the appeal post issuance of Form No.2 and furnish the proof of such withdrawal along with the intimation of payment vide Form No.3 under VSV Scheme, 2024.

3.

Ld. Departmental Representative (DR) raised no objection.

4.

We have heard Ld. DR and perused the application filed by the assessee for withdrawal of the instant appeal. We find that the assessee has opted to resolve the tax dispute under VSV Scheme, 2024. From No.1 has been filed by the assessee on 24/12/2024 and Form No.2 dated 29/10/2025 has been received by the assessee determining the tax liability under VSV Scheme, 2024. We therefore, accept the assessee’s application and dismiss the appeal as withdrawn. We however, held that in case assessee is unable to get the tax dispute settled under VSV Scheme, 2024, the assessee can file a Misc. Application for recalling of this order within the prescribed time limit provided under the Act.

3 ITA.No.1165/PUN./2017 (John Deere India Pvt. Ltd.) 5. In the result, appeal of the Assessee is dismissed as withdrawn. Order pronounced in the open Court on 24.11.2025.

More judgments on Section 144C(3)

All 595 judgments and leading authorities on Section 144C(3) →

Recent GST High Court judgments

Search GST case law →