FRACTAL ANALYTICS PRIVATE LIMITED ,MUMBAI vs. THE DEPUTY COMM OF INCOME TAX CIRCLE 1(3)(1), MUMBAI

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ITA 2346/MUM/2022Status: DisposedITAT Mumbai27 June 2025AY 2018-19Bench: Smt. Beena Pillai (Judicial Member), Shri Omkareshwar Chidara ( (Accountant Member)4 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the Ld. DR had no objection to the appellant's request. After considering the submissions and the letter filed, the Tribunal decided to dismiss the appeal as withdrawn and granted liberty to revive it if the VSVS application was rejected.

What were the facts?

The appellant filed an appeal before the ITAT. During the hearing, the appellant's AR submitted a letter stating that the appellant had opted for the Vivad Se Vishwas Scheme (VSVS) and wished to withdraw the appeal. The appellant reserved the right to revive the appeal if the VSVS settlement failed.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the appellant opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Mumbai “K” Bench, Mumbai.

Before: Smt. Beena Pillai (JM) & Shri Omkareshwar Chidara (AM)

For Appellant: Shri Bhagirath Ramawat
Pronounced: 27/06/2025

Per Omkareshwar Chidara (AM) :- In the above cited appeal of the appellant, the case was fixed for hearing on 9.6.2025. During the hearing proceedings, Ld. AR of the appellant filed a letter stating that the appellant has opted for Vivad Se Vishwas Scheme (VSVS) 2025 and hence wishes to withdraw the ITAT appeal vide . Ld. AR has requested the Bench to accept the withdrawal of the appeal. It is also mentioned in the letter that the appellant company reserves its right to approach the Bench to revive the appeal in the event that the settlement of the appeal under VSVS 2025 does not go through or rejected by the designated authority.

2.

Ld. DR did not object for the submissions made by the appellant.

3.

After hearing both sides and perusing the letter filed by the appellant, it is decided to dismiss the appeal as withdrawn. As requested by Ld. AR of the appellant, the appellant company is given liberty to revive the appeal in 2 Fractal Analytics Private Ltd. this case, if the VSVS application is rejected by the Department for any reason.

4.

The appeal of the appellant is dismissed. Order pronounced in the open Court on 27/06/2025.

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