VALVOLINE CUMMINS PVT. LTD.,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-9, NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘D’: NEW DELHI
Before: SHRI S.RIFAUR RAHMAN & SHRI VIMAL KUMARValvoline Cummins Pvt. Ltd., vs.
PER S.RIFAUR RAHMAN,AM:
This appeal has been filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)-16, New Delhi dated 21.09.2018 for the Assessment Year 2013-14. 2. The assessee through its Authorised Representative has filed an application dated 10.01.2025 for withdrawal of present appeal as the assessee has settled the issue under Vivad Se Vishwas Scheme, 2024 (in short ‘VSVS’). The assessee alongwith aforesaid application has filed copy of Form No.2
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received from the Department. In view of the aforesaid application, appeal of the assessee is dismissed as withdrawn.
3. Liberty is granted to the assessee to revive appeal in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the assessee seeks to restore the appeal in the event assessee’s declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous
Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [Revenue. M/s. Nannusamy by Hon’ble Madras High Court.]
4. In the result, appeal of the assessee is dismissed in the terms aforesaid.
Order pronounced in the open court on this 17TH day of January, 2025
after the conclusion of hearing. (VIMAL KUMAR)
ACCOUNTANT MEMBER
Dated: 17.01.2025
TS
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ITA No.7539/DEL/2018