Facebook India Online Services Private Limited V. Deputy Commissioner of Income Tax Circle 17(1)

ITTA/6/2023

AI Insights

The case involves an appeal by Facebook India Online Services Private Limited against an order from the Income Tax Appellate Tribunal, Hyderabad, concerning the assessment year 2014-15. The appeal was filed under Section 260-4 of the Income Tax Act, 1961, challenging the decision of the Deputy Commissioner of Income Tax. However, during the proceedings, the appellant decided to withdraw the appeal, having opted for the 'Vivad Se Vishwas' scheme, which aims to resolve tax disputes. The court's decision to dismiss the appeal as withdrawn reflects the appellant's choice to settle the dispute under this scheme.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 764173 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 28-02-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SUNDARI R PISUPATI
• Assessee Lawyers: K V RUSHEEK REDDY
• Keywords: Income Tax; Tribunal Appeal; Vivad Se Vishwas Scheme; Withdrawal of appeal
• Section: 151; 260-4

Judgement Text

"IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD FRIDAY,THE TWENTY EIGHTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA INCOME TAX TRIBUNAL APPEAL NO: 6 OF 2023 lncome tax Tribunal Appeal under Section 260-4 of the lncome tax Act, 1961, against the order of the lncome Tax Appellate Tribunal, Hyderabad \"A\" Bench, Hyderabad in ITA No. 2386 I Hydl 201 8 for Assessment Year 20'14-1 5 dated 'l 9- 09-2022 preferred against the order of the Deputy Commissioner of lncome Tax Circle -17 ('l), Hyderabad dated 31-10-2018 PAN No. AABCF5150c preferred against the order of the Deputy Commissioner of Income Tax ( Transfer pricing Officer ) -3, sth Floor, Aayakar Bhavan, Basheerbagh, Hyderabad. daled 31-10-2017 in PAN No. AABCFS150c,. Hyderabad Between: Facebook lndia Online Services Private Limited, 12th Floor, Building No.20, Unit 1203 and 1204, Hitech City, tvladhapur, Hyderabad PAN . AABCFS150G ...APPELLANT AND Deputy Commissioner of lncome Tax Circle '17(1), Hyderabad, gth Floor, Signature Towers, Kothaguda, Kondapur, Hyderabad - 500084 ...RESPONDENT lA NO: 1 OF 2023 Petition under Section 15'1 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to dispense with the filing of the Original Order dated September 19,2022 (received on October 3, 2022) passed by the lncome Tax Appellate Tribunal, 'A, Bench, Hyderabadin lncome Tax Appeal No. 2386 / Hyd I 2O18 for the assessment year 2014-15. lA NO: 2 OF 202i1 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the order dated Septembet 19, 2022 (received on October 3, 2022) passed by the Income Tax Appellate Tribunal, A Bench, Hyderabad (hereinafter referred to as \"the Tribun in in lncome Tax Appeal No. 2386 / Hyd / 2018 for the assessment year (hereinafter referred to as \"AY\") 2O14-15 . Counsel for the Appellant: SRl. K.V. RUSHEEK REDDY Counsel for the Respondent: M/s. SUNDARI R PISUPATI (SR.SC FOR INCOME TAX DEPARTMENT) The Court delivrrred the following Judgment : THE HON'BLE SRIJUSTICE P.SAM KOSHY THE HON'BLE SRT JUSTTCE NARSING ITAO NANDIKONDA I.T.T.A.No.6 of 2023 JUDGMENT: (per the tlon'ble Sri Justicc p. Sarn Koshy.l When the matter is taken-up for hearing, the leamed counsel for the appellant submits that in the light of the appellant availing the remedy available for iettiement of dispute under the vivad se vishwas scheme with the department, he prays for withdrawal of the instant appeal. 2. In view of the same, this appeal stands dismisscd as withdrawn. The right of the appellant stands reserved lor reviving the appeal, in the event, if rhe grievancc olthc appellanr still survives. As a.sequel, miscellaneous petitions pending if any, shall stand closed. No costs. Sd/. K. SRINIVASA RAO JOINT REGISTRAR //TRUE COPYi/ SECTION OFFICER To, 1. The lncome Tax Appellate Tribunal, Hyderabad \"A\" nch, Hyderabad 2. The Deputy Commissioner of lncome Tax Circle 17(1), Hyderabad, 9th Floor, Signature Towers, Kothaguda, Kondapur, Hyderabad - 500084 3. One CC to SRI K.V. RUSHEEK REDDY, Advocate [OPUC] 4. One CC to M/s. SUNDARI R PISUPATI (SR.SC FOR INCOME TAX DEPARTMENT) [OPUC] 5. Two CD Copies kul,lkam @- AND I / I HIGH COURT DAIED:281021?(t25 JUDGMENT ITTA.No.6 of 20:13 DISMISSING TI{E ITTA AS WITHDRAWN WITHOUT COSTS 1 3 0Z ilAy zoz5 ric sr^ /A rATCF?l' J (' ,i t 1{ al, l/ I fll l-) "