KABELSCHLEPP INDIA PRIVATE LIMITED,BANGALORE V. DEPUTY COMMISSIONER OF INCOME, CIRCLE-4(3)(1), BANGALORE

ITTPA 2201/BANG/2024

AI Insights

The case involves M/s. Kabelschlepp India Pvt. Ltd., the appellant, who challenged a final assessment order dated 29/10/2024 by the Deputy Commissioner of Income Tax, Bangalore. The appellant had applied for the Direct Tax Vivad se Vishwas Scheme, 2024, which led them to request that the appeal be kept in abeyance until their application was decided. Subsequently, upon receiving the quantification of tax payable under the scheme and after payment, the appellant decided to withdraw the appeal, which was granted by the Tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 776800 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 18-09-2025
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2021-2022
• Appeal Filed On: 19-11-2024
• Laws Referred To: Direct Tax Vivad se Vishwas Scheme, 2024
• Court: TRIBUNAL
• Department Lawyers: SHASHI SAKLANI
• Assessee Lawyers: ASWATHRAJ

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER IT(TP)A No. 2201/Bang/2024 Assessment Year : 2021-22 M/s. Kabelschlepp India Pvt. Ltd., B-14, Ancillary Industrial Estate, Mahadevapura Post, Bangalore – 560 048. PAN: AACCK8098B Vs. The Deputy Commissioner of Income Tax, Circle – 4(3)(1), Bangalore. APPELLANT RESPONDENT Assessee by : Shri Aswathraj, CA Revenue by : Shri Shashi Saklani, CIT-DR Date of Hearing : 15-09-2025 Date of Pronouncement : 18-09-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee challenging the final assessment order dated 29/10/2024. 2. When the said appeal was listed for hearing on 03/02/2025, the assessee filed a letter intimating that they had applied for Direct Tax Vivad se Vishwas Scheme, 2024 and prayed that the appeal may be kept in abeyance till the application filed in form 1 under the scheme has been decided. Printed from counselvise.com Page 2 of 2 IT(TP)A No. 2201/Bang/2024 3. Subsequently on 15/09/2025, when the matter was listed for hearing, the authorised representative appeared through video conference and submitted that the authorities had issued form no. 2 quantifying the tax to be payable under the said scheme and the assessee also paid the said amount and awaited for the certificate to be issued by the authorities and therefore submitted that the assessee may be permitted to withdraw the appeal pending before this Tribunal. 4. We recorded the submissions made by the authorised representative and allowed the assessee to withdraw the appeal pending before this Tribunal with the liberty to approach this Tribunal if the issue has not been settled under the said scheme. 5. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 18th September, 2025. Sd/- Sd/- (PRASHANT MAHARISHI) (SOUNDARARAJAN K.) Vice – President Judicial Member Bangalore, Dated, the 18th September, 2025. /MS / Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Bangalore 5. Guard file 6. CIT(A) By order Assistant Registrar, ITAT, Bangalore Printed from counselvise.com "