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Income Tax Appellate Tribunal, MUMBAI BENCH “I” MUMBAI
Before: SHRI RAJESH KUMAR & SHRI RAVISH SOOD
ORDER PER RAVISH SOOD, J.M: The captioned appeals filed by the revenue are directed against the respective orders passed by the CIT(A)-55, Mumbai, dated 15.11.2019, which in turn arises from the orders passed by the A.O under Sec.143(3) r.w.s 144C(3) of the Income-tax Act, 1961 for A.Y. 2010-11 & 2011-12.
The assessee has filed a letter dated 12.07.2021, wherein it is stated that it has filed an application under the Direct Tax Vivad se Vishwas Act, 2020 and had deposited the disputed tax with respect to the captioned appeals. It is further stated that ‘Form 3’ under Sec. 5(1) of the Vivad se Vishwas Act, 2020 has been issued by the designated authority. Also, it is stated by the assessee that as the amount payable as per ‘Form 3’ had been deposited, therefore, ‘Form 5’ has been issued by the designated authority for both the aforementioned years (copies of ‘Form 3’ and ‘Form 5’ had been enclosed). It is submitted by the assessee that in the backdrop of the aforesaid facts the captioned appeals filed by the revenue having been rendered as infructuous, thus, be deemed to have been withdrawn and accordingly dismissed. & 996/Mum/2020 A.Ys. 2010-11 & 2011-12 2 JCIT (OSD) (IT)-4(2)(2) Vs. Societe International De Telecommunications Aeronautiques SC (SITA)