What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad se Vishwas scheme. Therefore, the appeal was dismissed as withdrawn in view of the assessee's choice.

The assessee filed an appeal against the order of the CIT(A). Subsequently, the assessee filed an application under the 'Direct Tax Vivad se Vishwas Scheme, 2024' and received Form No. 2 from the Designated Authority.

What were the issues?

Whether the appeal can be withdrawn on opting for the Direct Tax Vivad se Vishwas Scheme.

M/S. Siemens Limited (Successor… vs ACIT | ITAT Ahmedabad 2025

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE-SHRI SIDDHARTHA NAUTIYAL

For Appellant: Ms. Pooja Bhattacharjee, AR

For Respondent: Shri Yogesh Mishra, Sr DR

Hearing: 07.01.2025Pronounced: 16.01.2025

(Assessment Year: 2008-09) Siemens Limited The Assistant Commissioner Vs. (Successor in interest to of Income-tax, Siemens Healthcare Circle-2(1)(1), Diagnostics Ltd.) Vadodara 130, Pandurang Budhkar Marg, Worli, Mumbai-400018 [PAN : AAACB 8542 M] (Appellant) .. (Respondent) Appellant by : Ms. Pooja Bhattacharjee, AR Respondent by: Shri Yogesh Mishra, Sr DR Date of Hearing 07.01.2025 Date of Pronouncement 16.01.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT :

This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income-tax (Appeals)-2, Vadodara (hereinafter referred to as "CIT(A)" for short) dated 31.08.2016 passed under Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for Assessment Year (AY) 2008-09.

At the outset, it was brought to the notice of the bench by the Ld. AR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Scheme, 2024”. She also submitted that, in response thereto, the assessee received Form No. 2 issued by the Designated Authority. The Ld. AR, therefore, sought permission to withdraw its appeal vide letter dated 06.12.2024 which is placed on record along with Form No.2 issued by the Designated Authority.

Keeping in view the choice of the assessee to opt for the scheme, the appeal of the assessee is being dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed.

The order is pronounced in the open Court on 16.01.2025

M/S. SIEMENS LIMITED (SUCCESSOR IN THE INTEREST TO M/S. SIEMENS HEALTHCARE DIAGNOSTICS LTD.),,MUMBAI vs. THE ACIT., CIRCLE-2(1)(1),, VADODARA

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