TATA CONSULTANCY SERVICES LTD, MUMBAI V. ASST CIT RG 14(1)(2), MUMBAI

ITA 528/MUM/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3489 (ITAT-MUMBAI)
• Duration Of Justice: 5 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 03-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJUNATHA SWAMY
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) E BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NO. 528 /MUM/201 6 (A.Y: 2011 - 12) TATA CONSULTANCY SERVICES LIMITED {UPON MERGER OF CMC LIMITED WITH TATA CONSULTANCY SERVICES LIMITED} 9 TH FLOOR, NIRMAL BUILDING NARIMAN POINT, MUMBAI - 400021 PAN: AAACC2030K V. ASST. CIT RANGE 14(1)(2) ROOM NO. 460 AAYAKAR BHAVAN , M.K. ROAD MUMBAI 400 020 (APPELLANT) (RESPONDENT) ITA NO S . 4062 & 7402 /MUM/2007 (A.Y S : 2003 - 04 & 2004 - 05) ITA.NO. 7917/MUM/2010 (A.Y: 2005 - 06) ITA.NO. 8/MUM/2011 (A.Y: 2006 - 07) TATA CONSULTANCY SERVICES LIMITED {UPON MERGER OF CMC LIMITED WITH TATA CONSULTANCY SERVICES LIMITED} 9 TH FLOOR, NIRMAL BUILDING NARIMAN POINT, MUMBAI - 400021 PAN: AAACR4849R V. ADDL . CIT RANGE 1 0 (1) MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI HARSH KOTHARI DEPARTMENT BY : SHRI MANJUNATHA SWAMY DATE OF HEARING : 02.03.2021 DATE OF PRONOUNCEMENT : 0 2 .03 .2021 2 ITA NO. 528/MUM/2016 (A.Y: 2011 - 12) ITA NOS. 4062 & 7402/MUM/2007 ITA.NO. 7917/MUM/2010 (A.Y: 2005 - 06) ITA.NO. 8/MUM/2011 (A.Y: 2006 - 07) TATA CONSULTANCY SERVICES LIMITED O R D E R PER BENCH 1. TH ESE APPEAL S ARE FILED BY THE ASSESSEE AGAINST DIFFERENT ORDER S OF LEARNED COMMISS IONER OF INCOME TAX (APPEALS) , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] FOR THE A.Y S . 20 03 - 04 TO 2006 - 07 AND A.Y. 201 1 - 12. 2. ASSESSEE FILED A LETTER DATED 23 RD FEBRUARY, 2021 AND PRAYED FOR WITHDRAWAL OF APPEALS. CONTENTS OF THE LETTER IN ITA.NO. 528 /MUM/2016 ARE AS UNDER : - SUB: WITHDRAWAL OF APPEALS BEFORE ITAT UNDER DIRECT TAX VIVAAD SE VISHWAS SCHEME (DTVSV) . RE: CMC LIMITED (NOW AMALGAMATED WITH TATA CONSULTANCY SERVICES LIMITED) PAN: AAACC2030K ASSESSMENT YEAR : 2011 - 12 APPEAL NO. ASSESSEE APPEAL NO.: 528/MUM/2016 THE ABOVEMEN TIONED APPEALS ARE FIXED FOR HEARING BEFORE THE HONORABLE 'E ' BENCH OF MUMBAI. IN THAT CONNECTION WE WOULD LIKE TO SUBMIT THAT THE APPELLANT HAS OPTED FOR DIRECT TAX VIVAAD SE VISHWAS SCHEME, 2020 (DTVSV) IN RESPECT OF ABOVEMENTIONED APPEALS WHICH ARE PENDING BEFORE THE HON'BLE ITAT MUMBAI 'E' BENCH. IN SUPPORT OF THE SAME, WE ARE ATTACHING THE FOLLOWING DOCUMENTS: 1) FORM 36 OF THE ASSESSEE APPEAL - ANNEXURE 1. 3 ITA NO. 528/MUM/2016 (A.Y: 2011 - 12) ITA NOS. 4062 & 7402/MUM/2007 ITA.NO. 7917/MUM/2010 (A.Y: 2005 - 06) ITA.NO. 8/MUM/2011 (A.Y: 2006 - 07) TATA CONSULTANCY SERVICES LIMITED 2) THE DECLA RATION FILED BY ASSESSEE IN FORM 1 AND 2 FILED UNDER DTVSV SCHEME - ANNEXURE 2 3) FORM 3 ISSUED BY PCIT, MUMBAI - 3 - ANNEXURE 3. IN VIEW OF THE ABOVE, AS THE ASSESSEE HAS OPTED FOR DTVSV SCHEME IN RESPECT OF THE SAID APPEALS, WE WOULD LIKE TO WITHDRAW THES E APPEALS FROM THE HONORABLE ITAT. REQUEST YOU TO PLEASE CONSIDER THESE APPEALS AS WITHDRAWN IN VIEW OF DTVSV SCHEME. PLEASE TAKE THE ABOVE ON RECORD AND OBLIGE. 3. ON A PERUSAL OF THE ABOVE LETTER AND THE ENCLOSED COPIES OF FORM - 3 IT IS NOTICED THAT ASSESSEE HAS ALREADY FILED DECLARATION AND UNDERTAKING IN FORM - 1 UNDER VIVAD SE VISHWAS SCHEME AND RECEIVED FORM - 3 FROM THE REVENUE ACCEPTING THE SAID DECLARATION. ASSESSEE REQUESTED FOR WITHDRAWAL OF THE APPEAL S . ACCEPTING THE REQUEST OF THE ASSESSEE FO R WITHDRAWAL OF APPEAL S , TH ESE APPEAL S ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL S OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE VIRTUAL COURT ON 02.03.2021 . SD/ - SD/ - ( S. RIFAUR RAHMAN ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 02 / 0 3 / 2021 GIRIDHAR, SR.PS 4 ITA NO. 528/MUM/2016 (A.Y: 2011 - 12) ITA NOS. 4062 & 7402/MUM/2007 ITA.NO. 7917/MUM/2010 (A.Y: 2005 - 06) ITA.NO. 8/MUM/2011 (A.Y: 2006 - 07) TATA CONSULTANCY SERVICES LIMITED COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER ( ASSTT. REGISTRAR) ITAT, MUM