FAURECIA AUTOMOTIVE SEATING INDIA PRIVATE LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 8, PUNE, PUNE

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ITA 1223/PUN/2024Status: DisposedITAT Pune10 March 2025AY 2012-13Bench: DR. MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)4 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeals as they had opted for the Vivad Se Vishwas Scheme, 2024. It was clarified that the assessee could move for recalling if the scheme application was rejected.

What were the facts?

The assessee filed two appeals for assessment years 2015-16 and 2012-13 against orders passed by the respective ACITs. The assessee subsequently filed applications seeking withdrawal of these appeals.

What were the issues?

Whether the appeals filed by the assessee can be withdrawn on the ground of opting for the Vivad Se Vishwas Scheme.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 “C”, PUNE

Before: DR. MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Ramma Kiran Patel
For Respondent: Shri Prakash L Pathade, CIT DR
Hearing: 06.03.2025Pronounced: 10.03.2025

Assessee by : Shri Ramma Kiran Patel (through virtual) Department by : Shri Prakash L Pathade, CIT DR Date of hearing : 06.03.2025 Date of pronouncement : 10.03.2025 O R D E R

PER DR.MANISH BORAD, AM :

1.

The above two appeals filed by the assessee are directed against the separate orders dated 30.09.2019 and 31.03.2024 of the Ld. ACIT, Circle 9, Pune and Ld. ACIT, Circle 8, Pune relating to assessment years 2015-16 and 2012-13 respectively. M/s. Faurecia Automotive Seating India Pvt. Ltd.

2.

The Ld. Counsel for the assessee filed separate applications seeking withdrawal of both 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. 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 is rejected under Vivas Se Vishwas Scheme, 2024 for any reason, the assessee is at liberty to move Miscellaneous Applications for recalling of the appeals in accordance with law.

4.

In the result, both the appeals of the assessee are dismissed as ‘Withdrawn’.

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