M/S SOHAM DATA PROCESSING & FINANCE PRIVATE LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 8(2)(2), MUMBAI

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ITA 2289/MUM/2024Status: DisposedITAT Mumbai29 April 2025AY 2007-08Bench: SHRI MS. PADMAVATHY S (Accountant Member), SHRI RAJ KUMAR CHAUHAN (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal acknowledged that the assessee had opted for the Vivad Se Vishwas Scheme and filed the necessary form. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee had opted for settlement of dispute under the Vivad Se Vishwas Scheme and filed the requisite form. The Departmental Representative (DR) agreed to the dismissal of the appeal in light of this settlement.

What were the issues?

Whether the appeal can be dismissed as withdrawn because the assessee opted for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “J(SMC

Before: SHRI MS. PADMAVATHY S & SHRI RAJ KUMAR CHAUHAN

For Appellant: Shri Shashi Bekal, Ld. AR
For Respondent: Shri Asif Karmali, Ld. DR
Pronounced: 29.04.2025

O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. This appeal is filed by the appellant/assessee against the order of Ld. Commissioner of Income Tax (Appeals)/Addl/JCIT (A), Mysore [hereinafter referred to as the “CIT(A)”], passed under section 250 of the

2.

At the outset, it is noticed that assessee has already opted for settlement of dispute for the year under Vivad Se Vishwas Scheme (VVS Scheme) announced in the 2024 Budget by the Hon’ble Finance Minister and assessee has filed the requisite Form 2 DTVSV (Vivad Se Vishwas Scheme) and awaiting for further proceeding, therefore enclosed acknowledgement of Form 2 DTVSV, 2024.

3.

The same was not objected by Ld. DR and submitted that the case may be dismissed as the assessee has already opted the Vivad Se Vishwas Scheme and has filed Form 2 DTVSV, 2024. Ld. DR further submitted that even though the assessee has moved an application for adjournment, but has agreed to disposal of the appeal under Vivad Se Vishwas Scheme, therefore appeal of the assessee be dismissed.

4.

We have heard the rival submissions and examined the record. We find that assessee has already opted for settlement of dispute for the year under Vivad Se Vishwas Scheme (VVS Scheme) and has filed the requisite Form 2 DTVSV, 2024 (Vivad Se Vishwas Scheme) which are M/s. Soham Data Processing & Finance Private Limited enclosed as Annexure-1. Therefore in view of foregoing, the appeal of the assessee stands dismissed as withdrawn with a liberty to the assessee to get the appeal restored in case the declaration filed under the scheme is not accepted, for whatever reasons.

5.

In the result, appeal filed by the assessee is dismissed as withdrawn in above terms.

Order pronounced in the open court on 29.04.2025.

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