VODAFONE INDIA SERVICES P.LTD,MUMBAI vs. DCIT CIR 3(3)(2), MUMBAI

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ITA 1119/MUM/2016Status: DisposedITAT Mumbai17 March 2025AY 2011-12Bench: MS PADMAVATHY S (Accountant Member), SHRI RAJ KUMAR CHAUHAN (Judicial Member)4 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had filed an application under the Vivad se Viswas Scheme and submitted that the appeals should be treated as withdrawn. Consequently, the appeals were dismissed as withdrawn with liberty to revive them if the scheme application fails.

What were the facts?

The assessee filed appeals against assessment orders for AY 2011-12 and 2014-15. The Revenue also filed a Cross Objection for AY 2011-12. During the pendency of the appeals, the assessee filed an application under the Direct Tax Vivad se Viswas Scheme, 2024.

What were the issues?

Whether the assessee's appeals should be dismissed as withdrawn due to an application filed under the Direct Tax Vivad se Viswas Scheme, 2024.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, “J” BENCH, MUMBAI

Before: SHRI RAJ KUMAR CHAUHAN, JM

For Respondent: Shri Mahesh Shah
Hearing: 06.03.2025Pronounced: 17.03.2025

Heard together (3 matters)

I.T.A. No. 1119/Mum/2016
C.O. No. 130/Mum/2017
I.T.A. No. 7708/Mum/2019

Read from the judgment's own cause title. This page is filed under one of them.

: Ms. Fereshte Sethna & Mr. Mrunal Appellant /Assessee by Parekh, AR Revenue / Respondent by : Shri Mahesh Shah (Special Counsel for Department) Date of Hearing : 06.03.2025 Date of Pronouncement : 17.03.2025 O R D E R 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 2. 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 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

3.

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.

4.

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.

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