BDA PARTNERS LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAX CIRCLE 1(2)(2), MUMBAI

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ITA 4637/MUM/2023Status: DisposedITAT Mumbai01 April 2025AY 2021-22Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had submitted that the appeal should be treated as withdrawn. Considering the submissions, the Tribunal dismissed the appeal as withdrawn, with liberty to revive it if the DTVSV application did not go through.

What were the facts?

The assessee filed an appeal against the order of assessment. During the pendency of the appeal, the assessee filed an application under the Direct Tax Vivad se Viswas Scheme, 2024 (DTVSV), which was processed and a certificate was issued.

What were the issues?

Whether the appeal can be dismissed as withdrawn when the assessee has opted for the Vivad se Viswas Scheme?

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “I” BENCH, MUMBAI

Before: SHRI AMIT SHUKLA, JM &

For Appellant: Shri Krishna Kumar, Sr. DR
Hearing: 27.03.2025Pronounced: 01.04.2025

Appellant) : Respondent) : Ms. Forum Gudhka, AR Appellant /Assessee by : Shri Krishna Kumar, Sr. DR Revenue / Respondent by Date of Hearing : 27.03.2025 Date of Pronouncement : 01.04.2025 O R D E R Per Padmavathy S, AM:

This appeal by the assessee is against the final order of assessment passed by the Deputy Commissioner of Income Tax (T)-Circle-1(2)(2), Mumbai under section 143(3) r.w.s. 144C)13) of the Income Tax Act, 1961 (the Act) dated 23.10.2023 for AY 2021-22.

2 ITA 4637/Mum/2023 BDA Partners Limited

2.

We heard the parties. The assessee vide letter dated 18.02.2025 submitted that the assessee has filed under the aegis of the Direct Tax Vivad se Viswas Scheme, 2024 (DTVSV) an application in Form No.1 and that the application has been processed culminating in the issue of certificate dated 14.02.2025 in Form No.2. The assessee accordingly submitted that the appeal filed by the assessee shall be treated as withdrawn. In the light of the above submissions, the appeal of the assessee is dismissed as withdrawn with a liberty to the assessee to revive the appeal in the event of the application filed under DTVSV does not go through. Hence the appeal of the assessee is dismissed as withdrawn.

3.

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

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