LEASEPLAN GLOBAL BV,NETHERLANDS vs. ASSISTANT COMMISSIONER OF INCOME TAX, PRATYAKSH KAR BHAWAN
आयकर अपीलीय अिधकरण
िदʟी पीठ “डी”, िदʟी
ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं
ŵी कृणवंत सहाय, लेखाकार सद˟ के समƗ
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “D”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &
SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER
आअसं.1989/िदʟी/2025(िन.व. 2022-23)
Leaseplan Global BV,
Gustav Mahlerlaan 360, 1082 ME,
Amsterdam, Netherlands, 9999
PAN: AADCL-9183-D
...... अपीलाथᱮ/Appellant
बनाम Vs.
Assistant Commissioner of Income Tax,
International Taxation, Circle 2(2)(1),
Pratyaksh Kar Bhawan, E-2 Block, Third Floor,
Civic Centre, Minto Road, New Delhi 110002
..... ᮧितवादी/Respondent
अपीलाथᱮ Ȫारा/ Appellant by : Ms. Poonam Ahuja, Advocate
ŮितवादीȪारा/Respondent by : Shri Vikram Singh Sharma, Sr. DR
सुनवाई कᳱ ितिथ/ Date of hearing
:
29/09/2025
घोषणा कᳱ ितिथ/ Date of pronouncement :
:
29/09/2025
आदेश/ORDER
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against the assessment order dated
22.01.2025
passed u/s.
143(3) r.w.s
144C(13) of the Income
Tax
Act,1961(hereinafter referred to as ‘the Act’).
2. The ld. Counsel of the assessee submits that the assessee has settled the dispute in appeal under Vivad Se Vishwas Scheme 2024 (in Short ‘VSVS’). She furnished application dated 27.09.2025 for withdrawal of appeal along with copy of 2
Form No. 1 & 2 issued under VSVS. The ld. Counsel prayed that the assessee may be permitted to withdraw the appeal.
3. In light of, the prayer made by ld. Counsel for the assessee, the appeal is dismissed as withdrawn.
4. 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/appellant 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. [Re. 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].
5. In the result, appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on September the 29th day of September, 2025. (KRINWANT SAHAY)
(VIKAS AWASTHY)
लेखाकार सद᭭य/ACCOUNTANT MEMBER
᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 29.09.2025
NV/-
3
ᮧितिलिप अᮕेिषतCopy of the Order forwarded to :
1. अपीलाथᱮ/The Appellant ,
2. ᮧितवादी/ The Respondent.
3. The PCIT/CIT(A)
4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी
5. गाडᭅ फाइल/Guard file.
BY ORDER,
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(Asstt.