ENEL GREEN POWER INDIA PRIVATE LIMITED,MAYUR VIHAR, EAST DELHI vs. DCIT CIRCLE 7(1), DELHI, CR BUILDING , ITO, DELHI

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ITA 4298/DEL/2024Status: DisposedITAT Delhi30 October 2025AY 2020-2021Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee wished to withdraw the appeal as the issue was settled under the VSVS. The appeal was dismissed as withdrawn, with liberty to revive it if the VSVS application fails.

What were the facts?

The assessee preferred an appeal against the assessment order for the Assessment Year 2020-21. The assessee had settled the issue under the Vivad Se Vishwas Scheme (VSVS).

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme. Conditions for reviving the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144B,Section 144C(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘H’ : NEW DELHI

For Appellant: Shri Yishu Goel, AR
For Respondent: Shri S.K. Jadhav, CIT DR
Hearing: 13.10.2025

Order

: 30.10.2025 O R D E R

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1.

This appeal preferred by the assessees is directed against the assessment order dated 25.07.2024 passed by the Income Tax Department, Assessment Unit u/s 143(3) read with section 144C(13)/144B of the Income-tax Act, 1961 (for short ‘the Act”) for Assessment Year 2020-21 pursuant to the directions of the Dispute Resolution Panel u/s 144C(5) of the Act.

2. The Ld. AR for the assessee has submitted that since the assessee has settled the issue under Vivad Se Vishwas Scheme, 2024 (in short ‘VSVS’), hence, the assessee wishes to withdraw the instant appeal. In this behalf, the Ld. AR for the assessee submitted that declaration in Form No.1 is filed and Form No.2 is yet to receive from the tax authorities, as per the Vivad Se Vishwas Rules, 2020. Ld. DR did not controvert the aforesaid proposition. In view of the aforesaid, appeal of the Assessee is dismissed as withdrawn.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 Mohan (HUF) vs. ACIT in T.C.A. No.372 of 2020 decided on 16.10.2020 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 30th day of October, 2025.

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