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Facts
The assessee filed an appeal against the assessment order for AY 2010-11. Subsequently, the assessee filed an application under the Direct Tax Vivad se Viswas Scheme, 2024, seeking withdrawal of the appeal. The revenue also sought withdrawal of its cross-appeal.
Held
The Tribunal, considering the submissions and the letters filed by both the assessee and the revenue, dismissed both appeals as withdrawn. A liberty was granted to revive the appeals if the DTVSV application does not materialize.
Key Issues
Whether the appeals should be dismissed as withdrawn based on the assessee's and revenue's participation in the Vivad se Viswas Scheme.
Sections Cited
143(3), 144C(13), 250
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Income Tax Appellate Tribunal, “J” BENCH, MUMBAI
Before: SHRI ANIKESH BANERJEE, JM &
& 2254/Ahd/2018 Vodafone India Services Pvt. Ltd. Revenue / Respondent by : Shri Mahesh Shah (Special Counsel for Department) : 28.03.2025 Date of Hearing Date of Pronouncement : 28.03.2025 O R D E R Per Padmavathy S, AM: These appeals by the assessee and the revenue are against the final order of assessment passed by the Deputy Commissioner of Income Tax-4(1)(2), Mumbai [for short 'the AO'] passed under section 143(3) r.w.s 144C(13) dated 31.08.2018 for AY 2010-11.
We heard the parties. The assessee vide letter dated 24.03.2025 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 revised certificate dated 21.03.2025 in Form No.2. The extract of the letter is reproduced below – & 2254/Ahd/2018 Vodafone India Services Pvt. Ltd.
The ld AR accordingly submitted that the appeal filed by the assessee shall be treated as withdrawn. The ld AR further submitted that the assessee while filing the Form 1 has included the issues contended by the revenue in the cross appeal and thus the appeal of the revenue would become infructuous. We notice that the revenue vide letter dated 28.03.2025 has also sought withdrawal of the appeal filed by the revenue in ITA No.2254/Mum/2018.
In the light of the above submissions and the letters filed by the assessee and the revenue, the appeals of both the assessee and the revenue are dismissed as withdrawn with a liberty to both the parties to revive the appeal in the event of the application filed under DTVSV does not go through.
In result the appeals of the assessee and the revenue are dismissed.