UTV SOFTWARE COMMUNICATIONS PVT. LTD,MUMBAI vs. ACIT CIR 16(1) , MUMBAI

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ITA 2524/MUM/2022Status: DisposedITAT Mumbai24 March 2025AY 2018-19Bench: SHRI. NARENDRA KUMAR BILLAIYA (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial 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 considered the assessee's submission to withdraw the appeal. The Tribunal decided to dismiss the appeal as withdrawn, granting liberty to revive it if the settlement under the scheme is not finalized.

What were the facts?

The assessee filed an appeal challenging the assessment order. The assessee subsequently decided to withdraw the appeal as they had opted to settle the dispute through the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144C(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “J” BENCH, MUMBAI

For Appellant: Ms. Simran Keswani
For Respondent: Shri. Pankaj Kumar, (CIT DR)
Hearing: 24.03.2025Pronounced: 24.03.2025

(Assessment Year: 2018-19) UTV Software Communications The Assistant Commissioner of Private Limited Income Tax, Circle – 16(1) Room No. 467, 4th Floor, Aayakar Star House, Urmi Estate, 95, Ganpatrao Vs. Kadam Marg, Lower Parel (W), Bhavan, Maharishi Karve Road, Mumbai – 400 013. Mumbai – 400020. PAN/GIR No. AAACU4122G (Appellant) : (Respondent) Assessee by : Ms. Simran Keswani Respondent by : Shri. Pankaj Kumar, (CIT DR) Date of Hearing : 24.03.2025 Date of Pronouncement : 24.03.2025 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the final assessment order dated 30.07.2022 of the learned Assessing Officer (‘ld. AO’ for short), passed u/s. 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (‘the Act'), pursuant to the direction of the Hon'ble Dispute Resolution Panel (‘Hon'ble DRP’ for short) dated 29.06.2022 u/s. 144C(5) of the Act, pertaining to the Assessment Year (‘A.Y.’ for short) 2018-19.

2.

The assessee intends to withdraw the present appeal and had made a written submission on March, 2025 to that effect stating that the assessee has opted to settle the dispute (A.Y. 2018 -19) UTV Software Communications Private Limited through the Direct Tax Vivad Se Vishwas Scheme, 2024 along with the relevant forms as per the DTVSV 2024 scheme.

3.

Upon perusal of the same, we deem it fit to dismiss the appeal filed by the assessee as withdrawn with the liberty that the assessee may revive the appeal if the same has not been settled in the DTVSV scheme, if and when necessary.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 24.03.2025

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