UTV SOFTWARE COMMUNICATIONS PRIVATE LIMITED,MUMBAI vs. ASSESSMENT UNIT. NATIONAL FACELESS ASSESSMENT CENTRE. INCOME TAX DEPARTMENT. , MUMBAI

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ITA 1011/MUM/2023Status: DisposedITAT Mumbai17 July 2025AY 2019-20Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal, noting that the matter was settled under the VSV Scheme. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the final assessment order. The assessee had opted for settlement under the VSV Scheme and subsequently requested the withdrawal of the appeal. The assessee had received an order for full and final settlement of tax arrears.

What were the issues?

Whether the appeal can be withdrawn on account of settlement under the VSV Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 253,Section 92(2),Section 93

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘J’ BENCH

For Appellant: Ms. Simran Keswani(Virtually
For Respondent: Shri Pankaj Kumar, CIT DR
Hearing: 17/07/2025Pronounced: 17/07/2025

आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against final assessment order dated 31/01/2023 passed u/s.143(3) r.w.s. 144C(13) for the A.Y.2019-20 in pursuance of direction given by the DRP dated 27/12/2022.

2.

Ld. Counsel for the assessee in his letter dated 10/07/2025 has requested for withdrawal of the appeal which reads as under:-

1.

UTV Softward Communications Private Limited “The captioned appeal was filed by the Appellant on 29 March 2023 before the Hon'ble Income Tax Appellate Tribunal, ('ITAT') Mumbai, J Bench under Section 253 of the Income-tax Act, 1961 ('Act') against the order of Assessing Officer under section 143(3) read with section 144C(13) of the Act dated 31 January 2023. The captioned appeal is scheduled for a hearing on 17 July 2025. In this connection, as submitted earlier, the Appellant respectfully once again submits that it had opted for settlement of the captioned appeal under the VSV Scheme. In view thereof, the Appellant vide letter dated 27 May 2025 had filed the application for withdrawal of the captioned appeal before the Hon'ble Bench. A copy of the said withdrawal application is enclosed herewith as Annexure 1. Subsequently, a copy of the said application along with Form 3 dated 30 May 2025 was filed by the Appellant with the Designated Authority. A copy of Form 3 is enclosed herewith as Annexure 2. The Appellant would like to inform the Hon'ble Bench that it is in receipt of the order dated 12 June 2025 in Form 4 for full and final settlement of tax arrears under section 92(2) read with section 93 of VSV Scheme. A copy of Form 4 is enclosed herewith as Annexure 3. In view of the above, as the captioned appeal is now settled under the VSV Scheme, we request your Honour to consider our request for withdrawal of the appeal and to pass a consequential order considering the appeal as withdrawn. We humbly request your Honour to take the above on record and oblige.”

3.

Ld. DR does not have any objection.

4.

In view of the above, we accept the request of the ld. Counsel of the assessee for withdrawal of the aforesaid appeal.

5.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced on 17th July, 2025.

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