HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED,GURGAON vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL -TDS, GHAZIABAD
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal dismissed the appeals as withdrawn, granting liberty to the assessee to restore them if the Vivad se Vishwas scheme application fails. The dismissal does not preclude litigation for other assessment years.
What were the facts?
The assessee, Huawei Telecommunications (India) Pvt. Ltd., filed appeals against orders for AY 2021-22 and 2022-23. The assessee subsequently sought to withdraw these appeals.
What were the issues?
The primary issue was the assessee's request to withdraw appeals due to opting for the Vivad se Vishwas scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI BRAJESH KUMAR SINGH
Heard together (4 matters)
Read from the judgment's own cause title. This page is filed under one of them.
ORDER PER BENCH: Assessee filed the above captioned appeals challenging the orders dated 08/11/2023 passed by the Commissioner of Income Tax (Appeals)-23, New Delhi for Assessment Year 2021-22 (Quarter 2 & 3) and for Assessment Year 2022-23 (Quarter 2 & 3) respectively.
The Assessee filed a letter dated 07/02/2025 seeking to withdraw the captioned appeals on the ground that Assessee has opted to avail benefits of ‘ Direct Tax Vivad se Vishwas Scheme, 2024’ (‘VSV’) and Form No. 1 &2 has been issued and also sought for liberty to pursue the litigation on same issue for other years.
The Ld. DR submitted no objection to withdraw the Appeal.
Recoding the submission made by the Assessee, we dismiss the Appeals of the Assessee with a liberty to get the Appeals restored in case of application under DTVSV-2024 fails for any reason.
Furtherthe dismissal of the present appeals shall not come in the way of the Assessee in pursuing the litigation on the same issue for other Assessment Years.
In the result, appeals filed by the Assessee are dismissed as withdrawn.
Order pronounced in the open court on13thFebruary, 2025
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