HALLIBURTON TECHNOLOGY INDIA,PRIVATE LIMITED,PUNE vs. ACIT, CIRCLE 1(1), PUNE, PUNE

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ITA 1224/PUN/2024Status: DisposedITAT Pune02 June 2025AY 2017-18Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal with liberty to revive it if the Final Certificate under the Vivad Se Vishwas Scheme is declined. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A)/NFAC for AY 2017-18. During the hearing, the assessee sought to withdraw the appeal as they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the assessee should be allowed to withdraw the appeal after opting for the Vivad Se Vishwas Scheme?

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI R. K. PANDA & SHRI VINAY BHAMORE

For Appellant: Shri Shashank A. Mehta (Virtual)
For Respondent: Shri Ramnath P. Murkunde
Hearing: 02.06.2025Pronounced: 02.06.2025

Assessment Year : 2017-18 Halliburton Technology India Vs. ACIT, Circle-1(1), Pune. Private Limited, 100, 101 Sai Radhe, Kennedy Road, Suite 400, Pune- 411001. PAN : AABCH7818P Appellant Respondent Assessee by Shri Shashank A. Mehta (Virtual) : Revenue by : Shri Ramnath P. Murkunde Date of hearing : 02.06.2025 Date of pronouncement : 02.06.2025 आदेश / ORDER

PER VINAY BHAMORE, JM:

1.

This appeal filed by the assessee is directed against the order dated 09.12.2023 passed by Ld. CIT(A)/NFAC for the assessment year 2017-18.

2.

When the matter was called for hearing, Ld. AR of the assessee filed an application seeking withdrawal of the above Direct Tax Vivad Se Vishwas Scheme, 2024 and in this regard copy of Form 1 and Form 2 under DTVSVS, 2024 was also filed by the assessee.

3.

Ld. DR raised no objection to the above submission of the assessee.

4.

We are inclined to grant the permission to the appellant herein to withdraw the appeal with the liberty to the appellant to revive the appeal proceedings, in the event of the Pr. Commissioner of Income Tax declining to issue Final Certificate under Direct Tax Vivad Se Vishwas Scheme, 2024 for whatsoever reasons. Accordingly, the appeal of the assessee stands dismissed as withdrawn.

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