GENERAL MOTORS INDIA PRIVATE LIMITED,GURGAON V. ASSESSMENT UNIT, CIRCLE1(1), GURGAON

ITA 6087/DEL/2024

AI Insights

General Motors India Pvt Ltd filed an appeal against an order dated 25.10.2024 pertaining to the assessment year 2021-22. The company opted to settle the dispute under the Vivad se Vishwas Scheme, 2024, and submitted Form No. 1 under this scheme. However, they were still awaiting Form 2 from the designated authorities. The company's counsel requested the tribunal to allow the withdrawal of the appeal with the option to revive it if the application under the scheme did not succeed. The Departmental Representative did not object to this request. Consequently, the tribunal dismissed the appeal as withdrawn, allowing the company to revive it if necessary.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705966 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-07-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: misc
• Laws Referred To: Vivad se Vishwas Scheme, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DHARM VEER SINGH
• Assessee Lawyers: A NKIT SAHNI

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I’ BENCH, NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 6087/DEL/2024 [A.Y 2021-22] General Motors India Pvt Ltd Vs. The Assessment Unit Office No. 3-102-B, 3rd Floor Circle – 1(1) We Work Blue One Square Gurugram 246, Phase – IV, Udyog Vihar Gurugram PAN: AAACG 8371 P (Appellant) (Respondent) Assessee By : Shri Ankit Sahni, Adv Department By : Shri Dharm Veer Singh, CIT-DR Date of Hearing : 30.06.2025 Date of Pronouncement : 30.06.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the assessee is directed against the order dated 25.10.2024 pertaining to A.Y 2021-22. 2 ITA No. 6087 /DEL/2024 General Motors India [A.Y 2021-22] 2. The assessee has filed an application dated 30.06.2025 for reschedule of appeal as the assessee has opted to settle the issues under the Vivad se Vishwas Scheme, 2024 [in short ‘VSVS’]. The assessee has placed on record copy of Form No. 1 filed under VSVS, 2024. 3. However, the ld. counsel for the assessee submitted that Form 2 is still awaited from the designated authorities. The ld. counsel for assessee prayed for liberty to revive the appeal in case application of assessee fails to mature for any reason under Vivad se Vishwas Scheme, 2024 if he withdraws the appeal. 4. The ld. DR raised no objection to withdrawal of appeal by the assessee. 5. Both sides heard. In light of application made by the assessee, appeal of assessee for A.Y 2021-22 is dismissed as withdrawn as assessee has opted to settle the issue under Vivad se Vishwas Scheme. Liberty is granted to the assessee to revive the appeal in case application of assessee under Vivad se Vishwas Scheme, 2024 fails to mature. 3 ITA No. 6087 /DEL/2024 General Motors India [A.Y 2021-22] 6. In the result, appeal of assessee in ITA No. 6087/DEL/2024 is dismissed as withdrawn. Order pronounced in open court on 30.06.2025. Sd/- Sd/- [MAHAVIR SINGH] [NAVEEN CHANDRA] VICE PRESIDENT ACCOUNTANT MEMBER Dated : 01st July, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi 4 ITA No. 6087 /DEL/2024 General Motors India [A.Y 2021-22] Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 3. Date on which the typed draft Tribunal Order is placed before the other Member 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial) 11. The date on which the file goes for xerox 12. The date on which the file goes for endorsement 13. The date on which the file goes to the Superintendent for checking 14. The date on which the file goes to the Assistant Registrar for signature on the Tribunal order 15. Date on which the file goes to the dispatch section 16. Date of Dispatch of the Order "