Appeal details
Counselvise Citation
[2021] 109 COUNSELVISE.COM (IT) 4927 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 year(s) 3 month(s) 8 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
06-01-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
K
Assessment Year
2006-2007
Appeal Filed On
28-09-2016
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NO.5821 & 5822/MUM./2016 (ASSESSMENT YEARS : 2005-06 & 06-07 ) VODAFONE INDIA SERVICES PRIVATE LIMITED (FORMERLY 3 GLOBAL SERVICES PRIVATE LIMITED) CLUSTER D, WING 3, EON FREE ZONE IT & ITES SPECIAL ECONOMIC ZONE MIDC, KHARADI PUNE-411 014 PAN AAACZ1849D . APPELLANT V/S DY. COMMISSIONER OF INCOME TAX CIRCLE3(3), MUMBAI ROOM NO.609, 6 TH FLOOR AAYKAR BHAWAN, M.K.ROAD MUMBAI-400 020 . RESPONDENT ASSESSEE BY :CHANDNI SHAH REVENUE BY :SHRI A.MOHAN DATE OF HEARING 06.01.2021 DATE OF ORDER 06.01 .2021 O R D E R PER SAKTIJIT DEY. J.M. CAPTIONED APPEALS BY THE SAME ASSESSEE ARISE OUT OF TWO SEPARATE ORDERS OF LEARNED COMMISSIONER OF INCOME T AX (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 REPRESENT ATIVE APPEARING FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS OPTED FOR SETTLING THE DISPUTE ARISING IN THE PRESENT APPEALS BY FILING AP PLICATIONS UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. ON A SUGGEST ION FROM THE BENCH LEARNED AUTHORISED REPRESENTATIVE FAIRLY ACCE PTED THAT THE APPEALS MAY BE DISMISSED AS WITHDRAWN. HOWEVER, SHE SUBMITTED, THE ASSESSEE MAY BE GRANTING LIBERTY TO SEEK RESTORATIO N OF THE APPEAL, IF DUE TO SOME UNFORESEEN REASONS THE APPLICATIONS FIL ED UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 ARE NOT ACCEP TED BY THE DEPARTMENT. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT HAVE ANY OBJECTION TO THE AFORESAID SUBMISSIONS OF LEARNED A UTHORISED REPRESENTATIVE. 4. HAVING HEARD THE PARTIES AND CONSIDERING THE FAC T THAT THE ASSESSEE HAS ALREADY APPLIED FOR SETTLING THE DISPUTE ARISIN G IN THE PRESENT APPEALS UNDER THE DIRECT TAX UNDER VIVAD SE VISHWAS ACT, 2020, WE ARE INCLINED TO DISMISS THESE APPEALS AS WITHDRAWN. HOW EVER, IN THE UNLIKELY EVENT OF ASSESSEES APPLICATIONS FILED UND ER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 BEING NOT ACCEPTED BY TH E DEPARTMENT, LIBERTY IS GRANTED TO THE ASSESSEE TO SEEK RECALL O F THIS ORDER AND RESTORATION OF THE APPEALS. 3 VODAFONE INDIA SERVICE PVT.LTD. 5. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISM ISSED WITH THE AFORESAID MENTIONED LIBERTY. ORDER PRONOUNCED IN THE OPEN COURT ON 06.01.2021 - SD/- PRAMOD KUMAR VICE PRESIDENT SD/- /- SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DATED: 06.01.2021 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, ITAT, MUMBAI; (6) GUARD FILE. TRUE COPY BY ORDER KASARLA THIRUMALESH SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI
