MIH B2C HOLDINGS B.V.,NETHERLANDS vs. ASSISTANT COMMISSIONER OF INCOME TAX, INT TAX, CIRCLE 2(2)(1), NEW DELHI

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ITA 3902/DEL/2023Status: DisposedITAT Delhi23 May 2025Bench: SHRI MAHAVIR SINGH, HON’BLE (Vice President), SHRI AVDHESH KUMAR MISHRA (Accountant Member)4 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the Learned DR raised no objection to the withdrawal. Therefore, the appeal was dismissed as withdrawn, with liberty granted to revive it if the Vivad se Vishwas Scheme application fails.

What were the facts?

The assessee filed an appeal against an assessment order. Subsequently, the assessee applied for withdrawal of the appeal because they opted to settle the disputed issues under the Vivad se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal should be dismissed as withdrawn based on the assessee's application to settle issues under the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘D’: NEW DELHI

Before: SHRI MAHAVIR SINGH, HON’BLE & SHRI AVDHESH KUMAR MISHRA

For Appellant: Ms. Supriya Mehta, CA
For Respondent: Shri Dheeraj Kumar Jain, Sr. DR
Hearing: 23/05/2025Pronounced: 23/05/2025

MIH B2C Holdings B.V. Assistant Commissioner of Gustav Mahlerplein 5, Income Tax, International 1082 Ms, Amsterdam, Vs. Tax Circle 2(2)(1), Netherlands D Block, Civic Centre PAN: AALCM4664J New Delhi (Appellant) (Respondent) Appellant by Ms. Supriya Mehta, CA Respondent by Shri Dheeraj Kumar Jain, Sr. DR Date of Hearing 23/05/2025 Date of Pronouncement 23/05/2025 ORDER PER AVDHESH KUMAR MISHRA, AM

The appeal filed by the assessee is directed against the assessment order dated 31.10.2023 passed by the Assessing officer under section 143(3)/144C of the Income Tax Act, 1961 (hereinafter, the ‘Act’).

2.

The assessee has filed an application dated 04.04.2025 for withdrawal of this appeal on the reasoning that it has opted to settle the disputed issues under the Vivad se Vishwas Scheme, 2024. The assessee has placed on the record the copy of Form No. 2 filed under VSVS, 2024. The Authorized Representative for the assessee prayed for liberty to revive this appeal in case MIH B2C Holdings B.V., Netherlands the application of the assessee fails to mature for any reason under Vivad se Vishwas Scheme, 2024.

3.

The Ld. DR raised no objection to withdrawal of this appeal by the assessee.

4.

In view of the above-mentioned application of the assessee, the appeal of assessee for AY 2021-22 is dismissed as withdrawn as the assessee has opted to settle the disputed issues under Vivad se Vishwas Scheme. Liberty is granted to the assessee to revive this appeal in case its application under Vivad se Vishwas Scheme, 2024 fails to mature.

5.

In view of the above, the appeal of the assessee stands dismissed as withdrawn.

Order pronounced in open Court on 23rd May, 2025

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