DCIT 7(3), MUMBAI vs. TATA TELESERVICES (MAH) LTD, NAVI MUMBAI

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ITA 6430/MUM/2012Status: DisposedITAT Mumbai31 May 2022AY 2007-083 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the assessee's tax disputes were settled under the Vivad Se Vishwas Act, and the competent authority had issued the necessary forms. The departmental representative could not controvert this submission.

What were the facts?

The revenue filed appeals against the CIT(A) order for assessment years 2006-07 and 2007-08. The assessee had opted to settle the tax disputes for both assessment years under the Vivad Se Vishwas Act, 2020.

What were the issues?

Whether departmental appeals survive when the underlying tax disputes have been settled under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH, MUMBAI

Before: SHRI ABY T. VARKEY, JM & SHRI S. RIFAUR RAHMAN, AM

Hearing: 31/05/2022

Heard together (2 matters)

I.T.A. Nos. 803/Mum/2012
I.T.A. Nos. 6430/Mum/2012

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

O R D E R PER ABY T. VARKEY, JM: These are appeals preferred by revenue against the order of the Ld. Commissioner of Income Tax (Appeals)-18, Mumbai dated 18.11.2011 for A.Ys. 2006-07 & 2007-08 respectively.

2.

At the outset, the Ld. AR of the assessee drew our attention fact that the assessee had offered to settle the tax dispute for both AY. 2006-07 AY. 2007-08 through Vivad Se Vishwaas Act 2020 (hereinafter “the scheme”). Accordingly, the competent authority as per the scheme has accepted the proposal and has issued Form-5 dated 11.05.2021 & 26.11.2021 respectively since assessee has remitted the tax (copy of which has been given to us). Therefore, the tax disputes & 6430/Mum/2012 A.Ys.2006-07 & 2007-08 M/s. Tata Teleservices stands settled. Therefore, according to the assessee, the departmental appeal will not survive. The aforesaid submission of the Ld. AR could not be controverted by the departmental representative. (Copy of the Form no. 5 has been given to Ld. DR also). In the light of the aforesaid facts discussed, since the tax disputes has been settled by the assessee for A.Ys. 2006-07 & 2007-08, the aforesaid captioned departmental appeals will not survive and therefore it is to be treated as dismissed.

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