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Hitachi Astemo Haryana P. Ltd. vs. Deputy Commissioner of Income Tax

Case No: ITA No.1295/DEL/2020, ITA No.8278/DEL/2018, ITA No.8326/DEL/2019
Court: Income Tax Appellate Tribunal, Delhi Bench ‘H’, Delhi
Date: 2/14/2025

Parties Involved

appellantHitachi Astemo Haryana P. Ltd.
respondentDeputy Commissioner of Income Tax, Circle 23(1) Delhi
appellantAssistant Commissioner of Income Tax, Circle 23(1)

Facts Summary

These cross appeals for assessment years 2013-14 and 2014-15 were filed by the assessee, Hitachi Astemo Haryana P. Ltd., and the Revenue against the assessment orders dated 25.01.2017 and 30.10.2018, respectively. The assessee submitted that the disputes in these appeals have been settled under the Vivad Se Vishwas Scheme 2024 and furnished an application for withdrawal of the appeals. The Department requested liberty to revive the appeal in case the VSVS application fails.

Decision in favour of

Partly Assessee / Partly Revenue

Legal Issues

  • 1. Whether the appeals filed by the assessee and the Revenue should be dismissed in light of the settlement under the Vivad Se Vishwas Scheme 2024.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

1 precedent cited in this judgement.

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Version 2.0.1Last updated: October 2025
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