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

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ITA 5821/MUM/2016Status: DisposedITAT Mumbai06 January 2021AY 2006-073 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The Tribunal dismissed the appeals as withdrawn, acknowledging the assessee's intention to settle under the Vivad se Vishwas Act. Liberty was granted to seek restoration if the settlement applications were rejected.

What were the facts?

The assessee opted to settle disputes under the Direct Tax Vivad se Vishwas Act, 2020. The assessee's representative requested the appeals be dismissed as withdrawn, with liberty to seek restoration if the settlement applications were not accepted.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad se Vishwas Act, and whether liberty to restore the appeals should be granted.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “J” BENCH, MUMBAI

Before: SHRI PRAMOD KUMAR & SHRI SAKTIJIT DEY

For Respondent: Shri A.Mohan

PER SAKTIJIT DEY. J.M.

1.

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.

2 Vodafone India Service Pvt.Ltd.

2.

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 On a suggestion from the bench learned Authorised Representative fairly accepted that the appeals may be dismissed as withdrawn.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.

3.

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

4.

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.

3 Vodafone India Service Pvt.Ltd.

5.

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

Order pronounced in the open court on 06.01.2021

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