JOHN DEERE INDIA PVT.LTD,PUNE V. DEPUTY COMMISSIONER OF INCOME TAX, PUNE

ITA 1165/PUN/2017

AI Insights

The case involves John Deere India Pvt. Ltd., the appellant, who filed an appeal against the order of the Commissioner of Income Tax (Appeals)-13, Pune, which was originally passed under section 250 of the Income Tax Act, 1961. This appeal arose from an assessment order under section 143(3) read with section 144C(3) of the Act, dated 05/04/2016, by the DCIT, Circle-14, Pune, for the Assessment Year 2012-2013. The assessee opted to withdraw the appeal following the settlement of their tax dispute under the VSV Scheme, 2024, as evidenced by the receipt of Form No.2 dated 29/10/2025. The Departmental Representative did not object to this withdrawal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789219 (ITAT-PUNE)
• Duration Of Justice: 8 year(s) 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 11-05-2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRAKASH L PATHADE
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “C” BENCH : PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER & SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No.1165/PUN/2017 (Assessment Year 2012-2013) John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, Pune-411013, Maharashtra PAN : AAACJ 4233 B vs. DCIT, Circle-14, Pune (Appellant) (Respondent) For Assessee : None For Revenue : Shri Prakash L Pathade, CIT-DR Date of Hearing : 20.11.2025 Date of Pronouncement : 24.11.2025 ORDER PER : MANISH BORAD, AM This appeal at the instance of the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)-13, Pune [“CIT(A)”], dated 10/02/2017 passed under section 250 of the Income Tax Act, 1961 (“Act”), which is arising out of assessment order u/s. 143(3) r.w.s. 144C(3) of the Act dated 05/04/2016 framed by the DCIT, Circle-14, Pune, for the Assessment Year (AY) 2012-13. Printed from counselvise.com 2 ITA.No.1165/PUN./2017 (John Deere India Pvt. Ltd.) 2. The assessee has filed an application for withdrawal of the instant appeal pursuant to settling of tax dispute under Direct Tax Vivad Se Vishwas Scheme, 2024 (VSV Scheme, 2024). It is submitted that assessee has received Form No.2, dated 29/10/2025, determining the tax liability under VSV Scheme, 2024 and pursuant to requirement of Section 91(3) of the Finance (No.2) Act, 2024, the appellant is required to withdraw the appeal post issuance of Form No.2 and furnish the proof of such withdrawal along with the intimation of payment vide Form No.3 under VSV Scheme, 2024. 3. Ld. Departmental Representative (DR) raised no objection. 4. We have heard Ld. DR and perused the application filed by the assessee for withdrawal of the instant appeal. We find that the assessee has opted to resolve the tax dispute under VSV Scheme, 2024. From No.1 has been filed by the assessee on 24/12/2024 and Form No.2 dated 29/10/2025 has been received by the assessee determining the tax liability under VSV Scheme, 2024. We therefore, accept the assessee’s application and dismiss the appeal as withdrawn. We however, held that in case assessee is unable to get the tax dispute settled under VSV Scheme, 2024, the assessee can file a Misc. Application for recalling of this order within the prescribed time limit provided under the Act. Printed from counselvise.com 3 ITA.No.1165/PUN./2017 (John Deere India Pvt. Ltd.) 5. In the result, appeal of the Assessee is dismissed as withdrawn. Order pronounced in the open Court on 24.11.2025. Sd/- Sd/- [VINAY BHAMORE] [MANISH BORAD] JUDICIAL MEMBER ACCOUNTANT MEMBER Pune, Dated 24th November, 2025 vr/- Copy to 1. The appellant 2. The respondent 3. The CIT(A), Pune concerned. 4. D.R. ITAT, “C” Bench, Pune. 5. Guard File. By Order //True Copy // Assistant Registrar, ITAT, Pune. Printed from counselvise.com "