DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE -16(2),HYDERABAD, HYDERABAD vs. MENZIES BOBBA GROUND HANDLING SERVICES PRIVATE LIMITED ,HYDERABAD, HYDERABAD

ITA 112/HYD/2021Status: DisposedITAT Hyderabad28 January 2026AY 2015-164 pages
AI SummaryWithdrawn

What did the Tribunal hold?

As per the scheme, the Designated Authority issued Form-2 showing that the assessee had already paid the disputed amount, resulting in a NIL balance payable and an indicated refundable amount. Consequently, both parties agreed that the appeal was not maintainable and should be dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal against an order for Assessment Year 2015-2016. During the appeal hearing, the assessee informed the tribunal that they had opted for the Direct Tax Vivad Se Vishwas Scheme-2024 to settle the dispute.

What were the issues?

Maintainability of the Revenue's appeal in light of the settlement of the dispute under the Direct Tax Vivad Se Vishwas Scheme-2024.

Which sections of the Income-tax Act were involved?

Section 90 of the Finance (No.2) Act, 2024, Section 91 of the Finance (No.2) Act, 2024, Section 92 of the Finance (No.2) Act, 2024

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘B’ Bench, Hyderabad

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G.

For Appellant: CA Sowndarya
Hearing: 13.01.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Revenue is directed against the Order dated 04.08.2025 of the learned CIT(A)-4, Hyderabad, for the assessment year 2015-2016. 2. At the time of hearing, the learned Authorised Representative of the Assessee has filed an application dated 12.01.2026 and submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme-2024 to settle the dispute involved in this appeal of the department. The Designated Authority has issued Form-2 dated 05.01.2026 whereby the ar

The order continues below.

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