DCIT CIRCLE-4(1)(2), AHMEDABAD vs. M/S. VODAFONE INDIA SERVICES PVT. LTD, MUMBAI
Income Tax Appellate Tribunal, “J” BENCH, MUMBAI
Before: SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM
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. 2. 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 –
Vodafone India Services Pvt. Ltd.
Vodafone India Services Pvt. Ltd.
Vodafone India Services Pvt. Ltd.
3. The ld AR accordingly submitted that the appeal filed by the assessee shall be treated as withdrawn.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. 4. 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the letters filed by the assessee and the revenue, the appeals of both the assessee and the revenue are dismissed as withdrawn with a liberty to both the parties to revive the appeal in the event of the application filed under DTVSV does not go through.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.
Order pronounced in the open court on 28-03-2025. (ANIKESH BANERJEE) (PADMAVATHY S)
Judicial Member Accountant Member
*SK, Sr. PS
Copy of the Order forwarded to :
1. The Appellant
2. The Respondent
3. DR, ITAT, Mumbai
4. 5. Guard File
CIT
BY ORDER,
(Dy./Asstt.