VODAFONE INDIA SERVICE P. LTD,PUNE vs. DCIT CIR 3(3), MUMBAI

Captioned appeals by the same assessee arise out of two separate orders of learned Commissioner of Income tax (Appeals)-58, Mumbai for the Assessment Years 2005-06 and 2006-07.

At the outset, the learned Authorised Representative appearing for the assessee submitted that the assessee has opted for settling the dispute arising in the present appeals by filing applications under the Direct Tax Vivad se Vishwas Act, 2020. On a suggestion from the bench learned Authorised Representative fairly accepted that the appeals may be dismissed as withdrawn. However, she submitted, the assessee may be granting liberty to seek restoration of the appeal, if due to some unforeseen reasons the applications filed under the Direct tax Vivad se Vishwas Act, 2020 are not accepted by the department.

The learned Departmental Representative did not have any objection to the aforesaid submissions of learned Authorised Representative.

Having heard the parties and considering the fact that the assessee has already applied for settling the dispute arising in the present appeals under the Direct tax under Vivad se Vishwas Act, 2020, we are inclined to dismiss these appeals as withdrawn. However, in the unlikely event of assessee’s applications filed under the direct tax Vivad se Vishwas Act, 2020 being not accepted by the department, liberty is granted to the assessee to seek recall of this order and restoration of the appeals.

In the result, appeals of the assessee are dismissed with the aforesaid mentioned liberty.