Appeal details
Counselvise Citation
[2025] 140 COUNSELVISE.COM (IT) 313796 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
09-05-2025
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
H
Assessment Year
2013-2014
Judgement Text
" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘H’: NEW DELHI BEFORE SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.4718/Del/2017 [Assessment Year: 2011-12] AHRESTY INDIA PRIVATE LIMITED, Plot No.194, Sectore-4, Phase-II, HSIC Growth Centre, Bawal, Dist. Rewari, Haryana-123501 Vs Assistant Commissioner of Income Tax (Ld. AO'), Circle-Rewari, Near Gandhi Chowk, Haryana-123401 PAN-AAGCA1057N Appellant Respondent ITA No.4688/Del/2017 [Assessment Year: 2011-12] Assistant Commissioner of Income Tax (Ld. AO'), Circle- Rewari, Near Gandhi Chowk, Haryana-123401 Vs AHRESTY INDIA PRIVATE LIMITED, Plot No.194, Sectore-4, Phase-II, HSIC Growth Centre, Bawal, Dist. Rewari, Haryana-123501 PAN-AAGCA1057N Appellant Respondent ITA No.796/Del/2020 [Assessment Year: 2012-13] AHRESTY INDIA PRIVATE LIMITED, Plot No.194, Sectore-4, Phase-II, HSIC Growth Centre, Bawal, Dist. Rewari, Haryana-123501 Vs Assistant Commissioner of Income Tax (Ld. AO'), Circle-Rewari, Near Gandhi Chowk, Haryana-123401 PAN-AAGCA1057N Appellant Respondent ITA No.625/Del/2020 [Assessment Year: 2012-13] Assistant Commissioner of Income Tax (Ld. AO'), Circle- Rewari, Near Gandhi Chowk, Haryana-123401 Vs AHRESTY INDIA PRIVATE LIMITED, Plot No.194, Sectore-4, Phase-II, HSIC Growth Centre, Bawal, Dist. Rewari, Haryana-123501 PAN-AAGCA1057N Appellant Respondent 2 AHRESTY INDIA PVT. LTD. ITA No.7529/Del/2017 [Assessment Year: 2013-14] AHRESTY INDIA PRIVATE LIMITED, Plot No.194, Sectore-4, Phase-II, HSIC Growth Centre, Bawal, Dist. Rewari, Haryana-123501 Vs Assistant Commissioner of Income Tax (Ld. AO'), Circle-Rewari, Haryana-123401 PAN-AAGCA1057N Appellant Respondent ITA No.9461/Del/2019 [Assessment Year: 2015-16] AHRESTY INDIA PRIVATE LIMITED, Plot No.194, Sectore-4, Phase-II, HSIC Growth Centre, Bawal, Dist. Rewari, Haryana-123501 Vs Assistant Commissioner of Income Tax (Ld. AO'), Circle-Rewari, Haryana-123401 PAN-AAGCA1057N Appellant Respondent Appellant by Ms. Snigdha Gauram, Adv. & Ms. Reema Malik, Adv. Respondent by Shri S.K. Jadhav, CIT-DR Date of Hearing 08.05.2025 Date of Pronouncement 09.05.2025 ORDER PER BENCH These are cross appeals filed by the assessee as well as by the Revenue, against the separate orders of the Ld ACIT/DCIT Rewari (AO) and ld. CIT(A)-Rohtak. ITA No.4688/Del/2017 is arising from the order of the Ld. CIT(A)-Rohtak, dated 12.05.2017 relates to Assessment Year 2011-12. Similarly, ITA No.625/Del/2020 is arising from the order of 3 AHRESTY INDIA PVT. LTD. the Ld. CIT(A)-Rohtak, dated 25.11.2019 relates to AY-2012-13. ITA No.4718/Del/2017 for AY 2011-12 and ITA No.796/Del/2020 for AY 2012-13 are arising from the order of the ld. Assessing Officer-Rewari, dated 12.05.2017 and 29.11.2019 respectively. ITA No.7529/Del/2017 for AY 2013-14 dated 23.10.2017 and ITA No.9461/Del/2019 dated 23.10.2017 for AY 2015-16 are arising from the order of the ACIT/DCIT Circle-Rewari (Assessing Officer). 2. At the outset, the ld. Counsel for the assessee vide an application dated 08.05.2025 has stated at bar that the assessee wants to withdraw the captioned appeals as the assessee is to avail the benefit of Direct Tax Vivad Se Vishwas Scheme, 2024 ( in short ‘DTVSV Scheme, 2024’) and the assessee has duly filed Form No.1. The ld. Counsel for the assessee also stated that Form No.2 is awaited from the Income Tax Department. The ld. AR has requested that the assessee may kindly be permitted to withdraw these appeals with the liberty to revive the present appeals in the event that declaration made under the DTVSV Scheme, 2024 is not accepted by the Department. 3. The Ld. DR has no objection to the request of the assessee for withdrawing of these appeals. 4. Accordingly, we permit the assessee to withdraw the captioned appeals with liberty to revive the same if the assessee failed to succeed 4 AHRESTY INDIA PVT. LTD. in declaration made under DTVSV Scheme, 2024 in availing the benefit of the DTVSV Scheme, 2024. 5. In the result, all these six appeals are dismissed as withdrawn. Order pronounced in the open court on 09TH May, 2025. Sd/- Sd/- [BRAJESH KUMAR SINGH] [PRAKSAH CHAND YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 09.05.2025. f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi "
AI Insights
The case involves multiple appeals by AHRESTY India Private Limited and the Assistant Commissioner of Income Tax, Circle-Rewari, concerning various assessment years. The appeals were related to the orders issued by the Assessing Officer and the CIT(A)-Rohtak. The primary reason for the withdrawal of these appeals by the assessee was the intention to avail the benefits under the DTVSV Scheme, 2024, for which the assessee had already filed Form No.1 and was awaiting Form No.2 from the Income Tax Department. Both parties agreed to the withdrawal, and the tribunal allowed it with the condition that the appeals could be revived if the DTVSV declaration was not accepted.
