Appeal details
Counselvise Citation
[2023] 103 COUNSELVISE.COM (IT) 4334 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
16 year(s) 5 month(s) 7 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
05-02-2023
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
D
Next Hearing Date
05-02-2023
Assessment Year
2000-2001
Appeal Filed On
28-08-2006
Judgement Text
आयकर अपीलीय अिधकरण ‘डी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय ,ी महावीर िसंह, उपा23 एवं माननीय ,ी मनोज कु मार अ8वाल ,लेखा सद; के सम3। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM Sr. No Appeal Numbers Assessment Years Appellant Respondent 1 ITA No.1949 /Chny/2006 1 9 9 9 -2 0 0 0 M/s. Ansaldo Energia SPA C/o N. Madhan, Tedel Park, 7 th Floor, A Block, (Module 601, 701- 702), 4, Rajiv Gandhi Road, Taramani, Chennai – 600 113. [PAN: AACCA-4151-H] ADIT / DDIT (International Taxation), Chennai. 2 ITA No.1950 /Chny/2006 2 0 0 0 -2 0 0 1 3 ITA No.410/Chny/2006 1 9 9 9 -2 0 0 0 4. ITA No.2044 /Chny/2011 2 0 0 0 -2 0 0 1 5. ITA No.2045 /Chny/2011 2 0 0 1 -2 0 0 2 6. ITA No.2046 /Chny/2011 2 0 0 2 -2 0 0 3 7. ITA No.2047 /Chny/2011 2 0 0 3 -2 0 0 4 8. ITA No.2048/Chny/2011 2 0 0 4 -2 0 0 5 9 . ITA No.2049 /Chny/2011 2 0 0 5 -2 0 0 6 1 0 . ITA No.2050 /Chny/2011 2 0 0 6 -2 0 0 7 11. ITA No.2129/Chny/2010 2 0 0 7 -2 0 0 8 1 2 . ITA No.2051/Chny/2011 2 0 0 8 -2 0 0 9 अपीलाथ की ओरसे/ Appellant by : Shri N.V. Narayanan (Advocate) for Shri N.V. Balaji (Advocate) – Ld. ARs थ की ओरसे/Respondent by : Shri V. Nandakumar (JCIT) –Ld. DR सुनवाई की तारीख/Date of Hearing : 06-02-2023 घोषणा की तारीख /Date of Pronouncement : 06-02-2023 आदेश / O R D E R Per Bench 1. The Ld. AR, at the outset, submitted that the assessee has already opted for settlement of dispute for all the captioned years under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and therefore, the assessee seeks withdrawal of these appeals. The copies of Form No.3 for all the years have been placed on record. The Ld. Sr. - 2 - DR submitted that considering the same, the appeals may be dismissed as withdrawn. 2. In view of foregoing, all the captioned appeals stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeals, for any of the year, in case the declaration filed under the scheme is not accepted, for whatever reasons. 3. All the appeals stand dismissed as withdrawn. Order pronounced in the open Court on 06 th February, 2023. Sd/- (MAHAVIR SINGH) उपा23 /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद; / ACCOUNTANT MEMBER चे"ई / Chennai; िदनांक / Dated : 06-02-2023 EDN/- आदेश की Tितिलिप अ 8ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF
AI Insights
The case involves multiple appeals by M/s. Ansaldo Energia SPA against the ADIT/DDIT (International Taxation), Chennai, concerning various assessment years. The appellant opted for the Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020, which is a dispute resolution scheme for direct tax cases. The appellant's representative informed the tribunal about the settlement under this scheme and requested the withdrawal of all pending appeals. The respondent did not object to the withdrawal. Consequently, the tribunal dismissed all the appeals as withdrawn, allowing the possibility of restoration if the scheme's declaration is not accepted.
