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
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI “K” BENCH, MUMBAI
BEFORE SHRI SANDEEP SINGH KARHAIL, JM
AND SHRI GIRISH AGRAWAL, AM
आयकर अपील सं./ITA No.4813/MUM/2024
(िनधाᭅरण वषᭅ / Assessment Year :2020-2021)
Aveva Information Technology
India Private Limited(successor of Aveva Software Pvt. Ltd.)
Unit No.202, A Wing Supreme
Business
Park,
Hiranandani
Gardens, Supreme City Powai
Mumbai-400076
Vs.
DCIT,
Circle-15(1)(1),
Mumbai
̾थायी लेखा सं./PAN No. : AADCA 0847 M
(अपीलाथᱮ /Appellant)
..
(ᮧ᭜यथᱮ / Respondent)
िनधाŊįरती की ओर से /Assessee by :
Mr. Yash Ranglani, AR
राज᭭व कᳱ ओर से /Revenue by :
Shri Kiran Unavekar, Sr.DR
सुनवाई कᳱ तारीख / Date of Hearing
:
12/02/2025
घोषणा कᳱ तारीख/Date of Pronouncement
:
14/02/2025
आदेश / O R D E R
Per Sandeep Singh Karhail, JM :
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 Aveva Information Technology India Pvt. Ltd.
2
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.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open court on 14/02/2025. (GIRISH AGRAWAL) (SANDEEP SINGH KARHAIL)
लेखासद᭭य / ACCOUNTANT MEMBER
᭠याियकसद᭭य / JUDICIAL MEMBER
मुंबई/ Mumbai; ᳰदनांक Dated 14/02/2025
Prakash Kumar Mishra, Sr.P.S.(on tour)
Copy of the order forwarded to:
(1)
The Assessee;
(2)
The Revenue;
(3)
The PCIT / CIT (Judicial);
(4)
The DR, ITAT, Mumbai; and (5)
Guard file.
आदेशानुसार/ BY ORDER,
(