HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED,GURGAON V. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL -TDS, GHAZIABAD

ITA 32/DEL/2024

AI Insights

Huawei Telecommunications (India) Pvt. Ltd. filed appeals against orders passed by the Commissioner of Income Tax (Appeals)-23, New Delhi, concerning the Assessment Years 2021-22 and 2022-23. The appeals were related to the second and third quarters of the respective years. However, the Assessee opted to withdraw these appeals, having chosen to avail benefits under the 'Direct Tax Vivad se Vishwas Scheme, 2024'. The Departmental Representative did not object to the withdrawal. Consequently, the tribunal dismissed the appeals, allowing for potential restoration depending on the outcome of the aforementioned scheme's application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 471982 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: misc
• Laws Referred To: Direct Tax Vivad se Vishwas Scheme, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAY B. BASANTA
• Assessee Lawyers: ANKUL GOYAL
• Keywords: TDS

Judgement Text

"1 ITA Nos. 32 to 35/Del/2024 Huawei Telecommunications (India) Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 32/DEL/2024 (A.Y. 2021-22) (Quarter 2) ITA No. 33/DEL/2024 (A.Y. 2021-22)(Quarter 3) ITA No. 34/DEL/2024 (A.Y. 2022-23)(Quarter 2) ITA No. 35/DEL/2024 (A.Y. 2022-23)(Quarter 3) Huawei Telecommunications (India) Private Limited 9th floor, Capital Cyberspace, Sector 59, Gurgaon, Haryana PAN: AABCH1376E Vs. The Assistant Commissioner of Income Tax, Centralized Processing Cell- TDS Ghaziabad Appellant Respondent Assessee by Shri AnkulGoyal, Adv Revenue by Sh. Vijay B. Basanta, CIT(DR) Date of Hearing 13/02/2025 Date of Pronouncement 13/02/2025 ORDER PER BENCH: Assessee filed the above captioned appeals challenging the orders dated 08/11/2023 passed by the Commissioner of Income Tax (Appeals)-23, New Delhi for Assessment Year 2021-22 (Quarter 2 & 3) and for Assessment Year 2022-23 (Quarter 2 & 3) respectively. 2. The Assessee filed a letter dated 07/02/2025 seeking to withdraw the captioned appeals on the ground that Assessee has opted to avail benefits of ‘ Direct Tax Vivad se Vishwas Scheme, 2024’ (‘VSV’) and Form No. 1 &2 has been issued and also sought for liberty to pursue the litigation on same issue for other years. 2 ITA Nos. 32 to 35/Del/2024 Huawei Telecommunications (India) Pvt. Ltd. Vs. ACIT 3. The Ld. DR submitted no objection to withdraw the Appeal. 4. Recoding the submission made by the Assessee, we dismiss the Appeals of the Assessee with a liberty to get the Appeals restored in case of application under DTVSV-2024 fails for any reason. Furtherthe dismissal of the present appeals shall not come in the way of the Assessee in pursuing the litigation on the same issue for other Assessment Years. 5. In the result, appeals filed by the Assessee are dismissed as withdrawn. Order pronounced in the open court on13thFebruary, 2025 Sd/- Sd/- (BRAJESH KUMAR SINGH) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:-13.02.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI 1. Date of dictation of Tribunal order 13.02.2025 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 13.02.2025 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. PS/PS 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.PS/PS 7. Date on which the final Tribunal order is uploaded by the Sr.PS/PS 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 to the Assistant Registrar for endorsement of the order 12. Date of Dispatch of the order 3 ITA Nos. 32 to 35/Del/2024 Huawei Telecommunications (India) Pvt. Ltd. Vs. ACIT "