M/S AKTIEBOLAGET SKF ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1(1)(1), MUMBAI

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ITA 4649/MUM/2023Status: DisposedITAT Mumbai28 March 2025AY 2021-22Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had submitted that the appeal be treated as withdrawn due to the application filed under the DTVSV scheme. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

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

What were the issues?

Whether the appeal filed by the assessee should be dismissed as withdrawn in light of the application filed under the Direct Tax Vivad se Viswas Scheme, 2024.

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 Apurva Chaudhary, AR, Shri Vivek Perampurna, CIT-DR
Pronounced: 28.03.2025

Appellant /Assessee by : Shri Apurva Chaudhary, AR : Shri Vivek Perampurna, CIT-DR Revenue / Respondent by : 25.03.2025 Date of Hearing Date of Pronouncement : 28.03.2025 O R D E R

Per Padmavathy S, AM:

1.

This appeal by the assessee is against the final order of assessment passed by the Deputy Commissioner of Income Tax (T)-Circle-1(1)(1), Mumbai under section 143(3) r.w.s. 144C)13) of the Income Tax Act, 1961 (the Act) dated 25.10.2023 for AY 2021-22.

2.

We heard the parties. The assessee vide letter dated 29.01.2025 submitted that the assessee has filed under the aegis of the Direct Tax Vivad se Viswas

2 ITA 4649/Mum/2023 M/s Aktiebolaget SKF Scheme, 2024 (DTVSV) an application in Form No.1 and that the application has been processed culminating in the issue of certificate dated 17.01.2025 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 The assessee accordingly submitted that the appeal filed by the assessee shall be treated as withdrawn. In the light of the above submissions, the appeal of the assessee is dismissed as withdrawn with a liberty to the assessee to revive the appeal in the event of the application filed under DTVSV does not go through.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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