FAURECIA SYSTEMES DECHAPPEMENT,PUNE vs. ASSISSTANT COMMISIONER OF INCOME TAX, PUNE

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ITA 1248/PUN/2023Status: DisposedITAT Pune12 March 2025Bench: DR. MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessees' request to withdraw the appeals as the Departmental Representative had no objection. It was clarified that if the Vivad Se Vishwas applications are rejected, the assessees can move for recalling the appeals.

What were the facts?

Four connected appeals were filed by different assessees against orders for assessment years 2017-18, 2019-20, and 2021-22. The assessees sought withdrawal of their appeals as they had opted for the Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the assessees can withdraw their appeals to opt for the Vivad Se Vishwas Scheme, and the implications if the scheme application is rejected.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

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

Before: DR. MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Harshad Konde
For Respondent: Shri Prakash L Pathade, CIT DR
Hearing: 10.03.2025Pronounced: 12.03.2025

Assessee by : Shri Harshad Konde (through virtual) Department by : Shri Prakash L Pathade, CIT DR Date of hearing : 10.03.2025 Date of pronouncement : 12.03.2025 O R D E R PER BENCH : The captioned four appeals filed by the different but connected assessees are directed against the separate orders dated 06.04.2021, 03.03.2022, 27.09.2023 and 28.09.2023 of M/s. Faurecia Interieur Industrie M/s. Faurecia Systems Dechappement the Ld. ACIT (IT), Circle-1, Pune relating to assessment years 2017-18, 2019-20 and 2021-22 respectively.

2.

Ld. Counsel for the assessee(s) filed separate applications seeking withdrawal of the appeals on the ground that the assessee has opted for Vivad Se Vishwas Scheme, 2024.

3.

Ld. Departmental Representative has no objection for withdrawal of the appeals filed by the assessee(s). We therefore allow the request of the assessee to withdraw the appeals filed by it. However, it is made clear that in case the applications of assessee(s) are rejected under Vivas Se Vishwas Scheme, 2024 for any reason, the assessee(s) are at liberty to move Miscellaneous Applications for recalling of the appeals in accordance with law.

4.

In the result, the appeals of the respective assessees are dismissed as ‘Withdrawn’.

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