GRUPO ANTOLIN IRAUSA S.A,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, (INTENATIONAL TAXATION) -1,, PUNE

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AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw both appeals. The reasoning was based on the assessee's stated intention to settle the pending disputes under the Direct Tax Vivad Se Vishwas Act, 2024, supported by the filing of a declaration and receipt of Form-2. The revenue did not object to this request. Consequently, the grounds of appeal raised by the assessee in both appeals were dismissed as withdrawn. The operative direction was to dismiss the appeals as withdrawn. No issues were expressly left undecided.

What were the facts?

The assessee, Grupo Antolin Irausa S.A., filed two appeals (ITA Nos. 803 & 804/PUN/2018) before the Income Tax Appellate Tribunal (ITAT), Pune, challenging the orders of the Commissioner of Income Tax(Appeals)-13, Pune, dated March 9, 2018, for Assessment Years 2013-14 and 2014-15. During the hearing on July 31, 2025, the assessee's authorized representative stated that the company had opted for settlement under the Direct Tax Vivad Se Vishwas Act, 2024 (DTVSV). The assessee had filed a declaration under the Act and received Form-2, and therefore, intended to withdraw both appeals. The revenue's representative did not object to the withdrawal.

What were the issues?

1. Whether the assessee is permitted to withdraw its appeals for Assessment Years 2013-14 and 2014-15, in light of its decision to settle the disputes under the Direct Tax Vivad Se Vishwas Act, 2024? Assessee's Contention: The assessee argued that it had opted for settlement under the Direct Tax Vivad Se Vishwas Act, 2024, had filed a declaration, and received Form-2. Consequently, it requested to withdraw both appeals pending before the Tribunal. The assessee relied on the provisions of the Direct Tax Vivad Se Vishwas Act, 2024, and submitted letters requesting withdrawal. Revenue's Contention: The revenue's representative stated that they did not object to the assessee's contention and had no objection if both appeals were dismissed as withdrawn.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

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

Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Shri Akshay Nagarajan — CA(Virtual)

For Respondent: Shri Prakash L Pathade — CIT(DR)

Hearing: 31/07/2025

ORDER PER DR. DIPAK P. RIPOTE, AM: These two appeals filed by the assessee are against the common order of ld.Commissioner of Income Tax(Appeals)-13, Pune passed under section 250 of the Income Tax Act, 1961, both dated 09.03.2018 for Assessment Years 2013-14 and 2014-15 respectively. 2. At the outset of hearing, ld.AR for the assessee submitted that the Assessee Company has decided to opt for settlement of pending dispute appeals under the Direct Tax Vivad Se Vishwas Act, 2024(DTVSV). Ld.AR further submitted that Assessee Company has already received Form-2, therefore, assessee intends to withdraw both the appeals. Ld.AR of the assessee submitted a letters and requested to withdraw both the appeals as under :

2.1 Letter for A.Y.2013-14 reproduced as under : & 804/PUN/2018 [A] 2.2 Letter for A.Y.2014-15 reproduced as under :

ITA Nos.803 & 804/PUN/2018 [A]

On the other hand, the ld.Departmental Representative(ld.DR) of the Revenue did not object to the contention of the assessee and has no objection if both appeals of assessee are dismissed as withdrawn.

In view of the above, we permit to withdraw both appeals of the assessee. Accordingly, grounds of appeal raised by the assessee in both appeals are dismissed as withdrawn.

In the result, both appeals of the assessee are dismissed as withdrawn. Order pronounced in the open Court on 31 July, 2025.

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