GRUPO ANTOLIN IRAUSA S.A.,PUNE V. ASSISTANT COMMISSIONER OF INCOME-TAX (INTL. TAX.), CIRCLE-1, PUNE

ITA 81/PUN/2022

AI Insights

The case involves two appeals by Grupo Antolin Irausa S.A. against orders passed by the Ld. CIT(A)-13, Pune, for the assessment years 2015-16 and 2016-17. The appeals were scheduled for hearing, but the assessee, through their representative, submitted a withdrawal application citing their enrollment in the Direct Tax Vivad Se Vishwas Scheme, 2024. This scheme is aimed at resolving pending tax disputes. The tribunal did not object to the withdrawal and dismissed the appeals, granting the assessee the liberty to revive the appeals if necessary.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791221 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 10 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Appeal Filed On: 27-01-2022
• Laws Referred To: Direct Tax Vivad Se Vishwas Scheme, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRAKSH L. PATHADE
• Assessee Lawyers: WITHDRAWAL LETTER

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1733/PUN/2019 िनधाᭅरण वषᭅ / Assessment Year : 2015-16 Grupo Antolin Irausa S.A., C/o Grupo Antolin India Private Limited, B-25, MIDC, Ranjangaon, Taluka- Shirur, Pune- 412220. PAN : AADCG9626L Vs. ACIT (International Taxation), Circle-1, Pune. Appellant Respondent आयकर अपील सं. / ITA No.81/PUN/2022 िनधाᭅरण वषᭅ / Assessment Year : 2016-17 Grupo Antolin Irausa S.A., C/o Grupo Antolin India Private Limited, B-25, MIDC, Ranjangaon, Taluka- Shirur, Pune- 412220. PAN : AADCG9626L Vs. ACIT (International Taxation), Circle-1, Pune. Appellant Respondent Assessee by : Withdrawal Letter Revenue by : Shri Praksh L. Pathade Date of hearing : 10.12.2025 Date of pronouncement : 11.12.2025 Printed from counselvise.com ITA No.1733/PUN/2019 ITA No.81/PUN/2022 2 आदेश / ORDER PER VINAY BHAMORE, JM: Both the above captioned appeals filed by the assessee are directed against the separate orders dated 20.09.2019 and 30.11.2021 passed by Ld. CIT(A)-13, Pune for the assessment year 2015-16 and 2016-17 respectively. 2. When the appeal was called for hearing, none appeared on behalf of the appellant-assessee despite due service of notice of hearing. However, Ld. AR of the assessee filed an application seeking withdrawal of the above captioned appeals in the light of the fact that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and in this regard copies of Form 1 and Form 2 under DTVSVS, 2024 also filed by the assessee. 3. Ld. DR raised no objection to the above submission of the assessee. 4. We are inclined to grant the permission to the appellant herein to withdraw the appeals with the liberty to the appellant to revive the appeal proceedings, in the event of the Pr. Commissioner of Income Tax declining to issue Final Certificate under Direct Tax Vivad Se Vishwas Scheme, 2024 for whatsoever reasons. Printed from counselvise.com ITA No.1733/PUN/2019 ITA No.81/PUN/2022 3 Accordingly, both the above appeals of the assessee stand dismissed as withdrawn. 5. In the result, both the above captioned appeals filed by the assessee stand dismissed as ‘withdrawn’. Order pronounced on this 11th day of December, 2025. Sd/- Sd/- (DR. DIPAK P. RIPOTE) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 11th December, 2025. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-13, Pune. 4. The Pr. CIT/CIT concerned. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “C” बᱶच, पुणे / DR, ITAT, “C” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "