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

ITA 4298/DEL/2024

AI Insights

The case involves Enel Green Power India Private Limited, the appellant, against the Deputy Commissioner of Income Tax, Circle 7(1), the respondent. The appeal was directed against the assessment order for the Assessment Year 2020-21, which was passed under sections 143(3) and 144C(13)/144B of the Income-tax Act, 1961, following directions from the Dispute Resolution Panel under section 144C(5). The assessee's representative informed the tribunal that the issue had been settled under the Vivad Se Vishwas Scheme, 2024, and thus, the assessee wished to withdraw the appeal. The tribunal did not receive any objection from the Departmental Representative regarding this withdrawal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786155 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2020-2021
• Appeal Filed On: 19-09-2024
• Other Referred Cases: 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
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S.K. JADHAV
• Assessee Lawyers: YISHU GOEL
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’ : NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER And SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.4298/DEL/2024 (Assessment Year: 2020-21) Enel Green Power India Private Limited, vs. DCIT, Circle 7(1), S – 2, Manish Chambers, Delhi. DDA Local Shopping Complex, Mayur Vihar, Phase II, Delhi – 110 091. (PAN : AAECB2266J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Yishu Goel, AR REVENUE BY : Shri S.K. Jadhav, CIT DR Date of Hearing : 13.10.2025 Date of 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. Printed from counselvise.com 2 ITA No.4298/DEL/2024 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. Sd/- sd/- (SUDHIR PAREEK) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 30.10.2025 TS Printed from counselvise.com 3 ITA No.4298/DEL/2024 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "