SHOWA INDIA PVT. LTD.,HARYANA V. DCIT, CIRCLE-23(1), NEW DELHI

ITA 1295/DEL/2020

AI Insights

This case involves cross appeals by Hitachi Astemo Haryana P. Ltd. and the Income Tax Department concerning the assessment orders for the years 2013-14 and 2014-15. The appeals were related to the orders passed under sections 143(3) read with section 144C of the Income Tax Act, 1961. The assessee decided to settle the disputes under the Vivad Se Vishwas Scheme 2024, leading to the withdrawal of their appeals. The Department's appeal for AY 2013-14 was rendered infructuous due to the withdrawal by the assessee. The tribunal's decision allows for the revival of the appeals if the VSVS application does not succeed.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 298824 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2013-2014
• Other Referred Cases: M/s. Nannusamy Mohan(HUF) vs. ACIT in T.C.A No.372 of 2020 decided on 16/10/2020 by Hon'ble Madras High Court
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHISH TRIPATHI
• Assessee Lawyers: ANANYA KAPOOR
• Section: 143(3); 144C; 23(1)

Judgement Text

"आयकर अपीलीय अिधकरण िदʟी पीठ “एच”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं ŵी अवधेश क ुमार िमŵा, लेखाकार सद˟ क े समƗ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.1295/िदʟी/2020(िन.व. 2013-14) ITA No.1295/DEL/2020(A.Y.2013-14) आअसं.8278/िदʟी/2018(िन.व. 2014-15) ITA No.8278/DEL/2018(A.Y.2014-15) Hitachi Astemo Haryana P. Ltd., (Formerly known as Showa India P. Ltd.), Plot No. 23-22, Sector-58, Faridabad, Haryana 121002 PAN: AABCE-5725-G ...... अपीलाथᱮ/Appellant बनाम Vs. Deputy Commissioner of Income Tax, Circle 23(1) Delhi ..... ᮧितवादी/Respondent आअसं.8326/िदʟी/2019(िन.व. 2013-14) ITA No.8326/DEL/2019(A.Y.2013-14) Assistant Commissioner of Income Tax, Circle 23(1) R.No. 225E, 2nd Floor, C.R Building, New Delhi ...... अपीलाथᱮ/Appellant बनाम Vs. Hitachi Astemo Haryana P. Ltd., (Formerly known as Showa India P. Ltd.), Plot No. 23-22, Sector-58, Faridabad, Haryana 121002 PAN: AABCE-5725-G ..... ᮧितवादी/Respondent Assessee by : Ms. Ananya Kapoor, Advocate Shri Tarun Chanana, Advcoate Department by : Shri Ashish Tripathi, Sr. DR 2 ITA No.1295/Del/2021 (AY 2013-14) ITA No. 8278/Del/2018 (AY 2014-15) ITA No. 8326/Del/2019 (AY 2013-14) सुनवाई कᳱ ितिथ/ Date of hearing : 14/02/2025 घोषणा कᳱ ितिथ/ Date of pronouncement : : 14/02/2025 आदेश/ORDER PER VIKAS AWASTHY, JM: These cross appeals for assessment year 2013-14 by the assessee and Revenue are directed against the assessment order dated 25.01.2017 passed u/s 143(3) r.w.s. 144C of the Income Tax Act 1961 (hereinafter referred to as ‘the Act’) for assessment years 2013-14. The assessee has also filed appeal against assessment order dated 30.10.2018 passed u/s. 143(3) r.w.s. 144C of the Act, for assessment year 2014-15. 2. The ld. Counsel of the assessee submits that the assessee has settled the dispute in appeals for AY 2013-14 and AY 2014-15 under Vivad Se Vishwas Scheme 2024 (in Short ‘VSVS’). She furnished application dated 31.01.2025 for withdrawal of appeal along with copy of Form No. 2 issued under VSVS for AY 2013-14 & 2014-15, respectively. 3. Shri Ashish Tripathi representing the department submitted that the Department may be given liberty to revive the appeal in ITA No. 8326/DEL/2019 in the event application filed by the assessee under VSVS fails to mature for any reason. 4. In light of, the prayer made by the assessee in application (supra), the appeal of the assessee for AY 2013-14 & 2014-15 are dismissed as withdrawn and appeal by the Department for AY 2013-14 having become infructuous, is dismissed as such. 3 ITA No.1295/Del/2021 (AY 2013-14) ITA No. 8278/Del/2018 (AY 2014-15) ITA No. 8326/Del/2019 (AY 2013-14) 5. Liberty is granted to the assessee/department to revive there respective appeal in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the appellant seeks to restore the appeal in the event assessee’s declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [Re. M/s. Nannusamy Mohan(HUF) vs. ACIT in T.C.A No.372 of 2020 decided on 16/10/2020 by Hon’ble Madras High Court]. 6. In the result, appeal of the assessee for AY 2013-14 and AY 2014-15 are dismissed as withdrawn and appeal of the Revenue is dismissed as infructuous. Order pronounced in the open court on Friday the 14th day of February, 2025. Sd/- Sd/- (AVDHESH KUMAR MISHRA) (VIKAS AWASTHY) लेखाकार सद᭭य/ACCOUNTANT MEMBER ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 14/02/2025 NV/- ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. 4 ITA No.1295/Del/2021 (AY 2013-14) ITA No. 8278/Del/2018 (AY 2014-15) ITA No. 8326/Del/2019 (AY 2013-14) BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, DELHI "