DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE -16(2),HYDERABAD, HYDERABAD vs. MENZIES BOBBA GROUND HANDLING SERVICES PRIVATE LIMITED ,HYDERABAD, HYDERABAD
Facts
The Revenue filed an appeal against an order of the learned CIT(A)-4 for the assessment year 2015-2016. During the hearing, the assessee informed the Tribunal that they had opted for the Direct Tax Vivad Se Vishwas Scheme-2024 to settle the dispute. The Designated Authority issued Form-2, indicating that the arrear of payment was NIL as the assessee had already paid Rs. 81,85,369/-, which was shown as refundable.
Held
Both the assessee's Authorised Representative and the learned DR confirmed the settlement of the dispute under the Direct Tax Vivad Se Vishwas Scheme-2024. Given that Form-2 reflects a refundable amount and no outstanding payment under section 90, the Tribunal held that the Revenue's appeal is not maintainable and is dismissed as withdrawn.
Key Issues
Whether the Revenue's appeal is maintainable when the underlying tax dispute has been settled by the assessee under the Direct Tax Vivad Se Vishwas Scheme-2024, resulting in a refundable amount and no outstanding tax liability.
Sections Cited
Finance (No.2) Act, 2024: Section 90, Finance (No.2) Act, 2024: Section 91, Finance (No.2) Act, 2024: Section 92(1)
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.
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 ITA.No.112/Hyd./2021 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 arrear of payment is determined at Rs.NIL as the assessee has already paid an amount of Rs.81,85,369/- which is shown as ‘refundable’. Therefore, the present appeal of the Revenue is not maintainable and liable to be dismissed as withdrawn as the dispute is already settled under Direct Tax Vivad Se Vishwas Scheme-2024.
The learned DR has also fairly submitted that in view of settlement of the dispute under Direct Tax Vivad Se Vishwas Scheme-2024, the appeal of the Revenue is to be dismissed as withdrawn.
Considering the submissions of the learned Authorised Representative of the Assessee as well as learned DR, at the outset, it is noted that the Designated Authority has issued Form-2 dated 05.01.2026 as under:
3 ITA.No.112/Hyd./2021
4.1. Thus, it is clear that the present appeal of the Revenue was the subject matter of the dispute which is settled under Direct Tax Vivad Se Vishwas Scheme-2024 wherein the amount payable u/sec.90 is also shown as
4 ITA.No.112/Hyd./2021 Rs.NIL, rather the refundable amount is reflected in the above Form-2. Accordingly, the present appeal of the Revenue is dismissed as withdrawn.
In the result, appeal of the Revenue is dismissed as withdrawn.
Order pronounced in the open Court on 28.01.2026.
Sd/- Sd/- [MANJUNATHA G.] [VIJAY PAL RAO] ACCOUNTANT MEMBER VICE PRESIDENT Hyderabad, Dated 28th January 2026. VBP Copy to : The JCIT (OSD), Circle-5(1), 2nd Floor B-Block, 1. Income Tax Towers, AC Guards, Hyderabad. PIN – 500 004. M/s. Menzies Bobba Ground Handling Services Private Limited, H.No.6-3-345/1/2, Flat No.102, Apurupa 2. Classic, Road No.1, Banjara Hills, Hyderabad. PIN – 500 034. The CIT(A)-4, 2nd Floor, A-Block, I.T. Towers, AC 3. Guards, Hyderabad – 500 004. Telangana. 4. The Pr. CIT-4, Hyderabad. 5. The DR, ITAT, “B” Bench, Hyderabad. 6. Guard file. BY ORDER //True copy//
