DCIT 7(3), MUMBAI V. TATA TELESERVICES (MAH) LTD, NAVI MUMBAI

ITA 6430/MUM/2012

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0542 (ITAT-MUMBAI)
• Duration Of Justice: 9 year(s) 7 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2007-2008
• Appeal Filed On: 21-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. Nos. 803/Mum/2012 (निर्धारण वर्ा / Assessment Year:2006-07) & आयकर अपील सं/ I.T.A. Nos. 6430/Mum/2012 (निर्धारण वर्ा / Assessment Year:2007-08) ACIT-7(3) Room No.615, 6 th Floor, Aayakar Bhavan, M. K. Road, Mumbai-400020. बिधम/ Vs. M/s. Tata Teleservices (Maharashtra) Ltd. D-26, TTC Industrial Area, MIDC, Sanpada, P.O. Turbhe, Navi Mumbai-400703. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACH1458C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) सुनवाई की तारीख / Date of Hearing: 31/05/2022 घोषणा की तारीख /Date of Pronouncement: /05/2022 आदेश / O R D E R PER ABY T. VARKEY, JM: These are appeals preferred by revenue against the order of the Ld. Commissioner of Income Tax (Appeals)-18, Mumbai dated 18.11.2011 for A.Ys. 2006-07 & 2007-08 respectively. 2. At the outset, the Ld. AR of the assessee drew our attention fact that the assessee had offered to settle the tax dispute for both AY. 2006-07 AY. 2007-08 through Vivad Se Vishwaas Act 2020 (hereinafter “the scheme”). Accordingly, the competent authority as per the scheme has accepted the proposal and has issued Form-5 dated 11.05.2021 & 26.11.2021 respectively since assessee has remitted the tax (copy of which has been given to us). Therefore, the tax disputes Revenue by: Shri Hiten Chande Assessee by: Shri Rajesh Damor (DR) ITA Nos. 803 & 6430/Mum/2012 A.Ys.2006-07 & 2007-08 M/s. Tata Teleservices 2 stands settled. Therefore, according to the assessee, the departmental appeal will not survive. The aforesaid submission of the Ld. AR could not be controverted by the departmental representative. (Copy of the Form no. 5 has been given to Ld. DR also). In the light of the aforesaid facts discussed, since the tax disputes has been settled by the assessee for A.Ys. 2006-07 & 2007-08, the aforesaid captioned departmental appeals will not survive and therefore it is to be treated as dismissed. 11. In the result, the appeals filed by the revenue are hereby dismissed. Order pronounced in the open court on 31/05/2022. Sd/- Sd/- (S. RIFAUR RAHMAN) (ABY T. VARKEY) लेखध सदस्य / ACCOUNTANT MEMBER न्यधनिक सदस्य/JUDICIAL MEMBER मुंबई Mumbai; दिनांक Dated : 31/05/2022. Vijay Pal Singh (Sr. PS) ITA Nos. 803 & 6430/Mum/2012 A.Ys.2006-07 & 2007-08 M/s. Tata Teleservices 3 आदेश की प्रनिनलनि अग्रेनर्ि/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant 2. प्रत्यथी / The Respondent. 3. आयकर आयुक्त(अपील) / The CIT(A)- 4. आयकर आयुक्त / CIT 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, मुंबई / DR, ITAT, Mumbai 6. गार्ड फाईल / Guard file. आदेशधिुसध आदेशधिुसधर/ BY ORDER, सत्यादपत प्रदत //True Copy// उि/सहधिक िंजीकधर /(Dy./Asstt. Registrar) आिकर अिीलीि अनर्करण, मुंबई / ITAT, Mumbai