VODAFONE INDIA SERVICES P.LTD,MUMBAI vs. DCIT CIR 3(3)(2), MUMBAI
Income Tax Appellate Tribunal, “J” BENCH, MUMBAI
Before: MS PADMAVATHY S, AM & SHRI RAJ KUMAR CHAUHAN, JM
Per Bench:
These appeals by the assessee are against the final order of assessment passed by the Deputy Commissioner of Income Tax-3(3)(2), Mumbai [for short
'the AO'] passed under section 143(3) r.w.s 144C(13) dated 30.01.2016 for the AY
2011-12 and by the Deputy Commissioner of Income Tax, Circle-8(3)(2) dated
20.11.2019 for AY 2014-15. The Revenue has filed a Cross Objections against he order of the AO for AY 2011-12. AY 2011-12
We heard the parties the assessee vide letter dated 06.03.2025 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 3 ITA Nos.1119/Mum/2016, 7708/M/2019 & C.O. 130/M/2017 Vodafone India Services Pvt. Ltd. processed culminating in the issue of certificate dated 28.02.2025 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 The assessee accordingly submitted that the appeal filed by the assessee shall be treated as withdrawn. In the light of the above submissions, the appeal of the assessee is dismissed as withdrawn with a liberty to the assessee to revive the appeal in the event of the application filed under DTVSV does not go through. Since the appeal of the assessee is dismissed as withdrawn the C.O. filed by the Revenue has become infructuous.
AY 2014-15
We heard the parties the assessee vide letter dated 06.03.2025 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 certificate dated 28.02.2025 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 The assessee accordingly submitted that the appeal filed by the assessee shall be treated as withdrawn. In the light of the above submissions, the appeal of the assessee is dismissed as withdrawn with a liberty to the assessee to revive the appeal in the event of the application filed under DTVSV does not go through.
In result, the appeals for AY 2011-12 & 2014-15 filed by the assessee are dismissed and the C.O. filed by the revenue for AY 2011-12 is dismissed.
Order pronounced in the open court on 17 -03-2025. (RAJ KUMAR CHAUHAN) (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 ITA Nos.1119/Mum/2016, 7708/M/2019 & C.O. 130/M/2017
Vodafone India Services Pvt. Ltd.
4. 5. Guard File
CIT
BY ORDER,
(Dy./Asstt.