AVEVA INFORMATION TECHNOLOGY INDIA PRIVATE LIMITED (SUCCESSOR OF AVEVA SOFTWARE PRIVATE LIMITED),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 15(1)(1), MUMBAI, MUMBAI

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ITA 4813/MUM/2024Status: DisposedITAT Mumbai14 February 2025AY 2020-21Bench: SHRI SANDEEP SINGH KARHAIL (Judicial Member), SHRI GIRISH AGRAWAL (Accountant 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The Tribunal dismissed the appeal as withdrawn, with liberty to reinstate it if the Vivad Se Vishwas application is not accepted. The dismissal was based on the assessee opting for the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against the final assessment order for AY 2020-21. During the hearing, the assessee's AR submitted a copy of the acknowledgement for filing under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme, with a condition for potential reinstatement.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI “K” BENCH, MUMBAI

Before: SHRI SANDEEP SINGH KARHAIL, JM & SHRI GIRISH AGRAWAL, AM

Hearing: 12/02/2025Pronounced: 14/02/2025

O R D E R

Per Sandeep Singh Karhail, JM :

1.

The assessee has filed the present appeal challenging the impugned final assessment order dated 30.07.2024, passed under section 143(3) r.w. section 144C(13) r.w. section 144B of the Income Tax Act, 1961 (“the Act”) pursuant to the directions issued by the learned Dispute Resolution Panel-1, Mumbai-2, for the assessment year 2020-21.

2.

At the time of the hearing, the learned AR for the assessee submitted a copy of the acknowledgement dated 31.01.2025 of filing of Form 1 under Direct Tax Vivad Se Vishwas Scheme, 2024 and stated that 2 Aveva Information Technology India Pvt. Ltd. the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024.In light of the above letter, we dismiss the appeal of the assessee with the liberty to reinstate the appeal if its application under Direct Tax Vivad Se Vishwas Scheme, 2024, is not accepted.

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