SWIFT INDIA DOMESTIC SERVICES PVT LTD.,MUMBAI vs. ASST CIT 8 (2)(2), MUMBAI
What did the Tribunal hold?
The tribunal noted that the assessee had opted for resolution under the Vivad se Vishwas Scheme, 2024, and submitted the necessary forms. Therefore, the appeal was treated as withdrawn and dismissed.
What were the facts?
The appeal was filed against an order passed under section 143(3) r.w.s. 144C(13) of the Income-tax Act, 1961, for AY 2015-16. During the hearing, the assessee's counsel informed the tribunal that the assessee had opted for resolution under the Vivad se Vishwas Scheme, 2024.
What were the issues?
Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme, 2024.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Before: SHRI ANIKESH BANERJEE & SHRI PRABHASH SHANKAR
Appellant by : Ms.Riya Shah Respondent by : Shri C. T. Mathews (Sr. DR) Date of Hearing 29.04.2025 Date of Pronouncement 30.04.2025 आदेश / O R D E R PER PRABHASH SHANKAR [A.M.] :- The present appeal emanates from the order passed u/s 143(3) r.w.s. 144C(13) of the Income-tax Act, 1961 [hereinafter referred to as “Act”] dated 30.10.2019 for the Assessment Year [A.Y.] 2015-16. Various grounds of appeal were filed by the assessee.
2. When the case was called up for hearing in the Bench, the ld.AR of the assessee pointed out that the assessee had preferred to move an application under VSVS Scheme, 2024. She referred to a communication dated 11.03.2025 addressed to the Bench stating for the appeal preferred by the Appellant for assessment year 2015-16 A.Y. 2015-16 Swift India Domestic Services Private Limited bearing it has opted for resolution of the captioned appeal under the Direct Tax - Vivad se Vishwas Scheme, 2024.A copy of the Form 1 being the Form for filing declaration under sub-section (1) and undertaking under sub-section (4) of section 91 of the Finance (No. 2) Act, 2024.Form - 2 being Certificate under sub- section (1) of section 92 of the Finance (No. 2) Act, 2024 were submitted. Under the circumstances, we request your Honor to withdraw the captioned appeal and oblige. We trust our reasonable request will be acceded to and regret the inconvenience caused.
3. In view of above referred application, the impugned appeal is treated as withdrawn and accordingly dismissed. However, the assessee is allowed the liberty to revive it again, in case of non- acceptance of its application under the above scheme by the Revenue.
In the result, the appeal having been withdrawn is treated as dismissed. Order pronounced in the open court on 30/04/2025.
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