CMC LTD, MUMBAI V. DCIT RG 10(1), MUMBAI

ITA 7072/MUM/2014

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1591 (ITAT-MUMBAI)
• Duration Of Justice: 6 year(s) 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 21-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 22

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. 6605 /MUM/201 1 (A.Y: 2007 - 08 ) TATA CONSULTANCY SERVICES LTD., {UPON MERGER OF CMC LIMITED WITH TATA CONSULTANCY SERVICES LTD.,} 9 TH FLOOR, NIRMAL BUILDING NARIMAN POINT MUMBAI - 400021 PAN: AAACR4849R V. THE ADDL . CIT RANGE 10(1) MUMBAI (APPELLANT) (RESPONDENT) ITA.NO. 7072/MUM/2014 (A.Y. 2009 - 10) & ITA.NO. 529/MUM/2016 (A.Y. 2010 - 11) TATA CONSULTANCY SERVICES LTD., {UPON MERGER OF CMC LIMITED WITH TATA CONSULTANCY SERVICES LTD.,} 9 TH FLOOR, NIRMAL BUILDING NARIMAN POINT MUMBAI - 400021 PAN: AAACR4849R V. THE DY. CIT RANGE 10(1) MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI HARSH KOTHARI DEPARTMENT BY : SHRI SANJEEV KASHYAP DATE OF HEARING : 08 .04.2021 DATE OF PRONOUNCEMENT : 08 .04.2021 2 ITA NO. 6605/MUM/2011 (A.Y: 2007 - 08) ITA.NO. 7072/MUM/2014 (A.Y. 2009 - 10) ITA.NO. 529/MUM/2016 (A.Y. 2010 - 11) TATA CONSULTANCY SERVICES LTD., {UPON MERGER OF CMC L IMITED} O R D E R PER C.N. PRASAD (JM) 1. TH ESE APPEALS ARE FILED BY THE ASSESSEE AGAINST DIFFERENT ORDER S OF LEARNED COMMISS IONER OF INCOME TAX (APPEALS) - 21 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 01.07.2011 AND 13.08.2014 FOR THE A.Y. 2007 - 08 AND 2009 - 10 AND ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 22 [HEREINAFTER IN SHORT LD.CIT(A)] DATED 17.11.2015 FOR A.Y. 2010 - 11. 2. AT THE TIME OF HEARING THE APPEAL S VIRTUALLY, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ASSESSEE OPTED FOR VIVAD SE VISHWAS SCHEME AND FILED DEC LARATION AND UNDERTAKING IN FORM - 1 TO SETTLE THE LITIGATION AND FORM 3 IS RECEIVED FROM THE REVENUE ACCEPTING THE SAID DECLARATION . LD. COUNSEL FOR THE ASSESSEE REQUESTED FOR WITHDRAWAL OF APPEALS. 3. IN VIEW OF THE SUBMISSION OF THE LD. COUNSEL THAT ASSESS EE HAS ALREADY FILED APPLICATION UNDER VIVAD - SE - VISHWAS SCHEME AND RECEIVED FORM - 3 FROM THE REVENUE ACCEPTING THE SAID DECLARATION, THE APPEAL S OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN WITH LIBERTY TO FILE MISCELLANEOUS 3 ITA NO. 6605/MUM/2011 (A.Y: 2007 - 08) ITA.NO. 7072/MUM/2014 (A.Y. 2009 - 10) ITA.NO. 529/MUM/2016 (A.Y. 2010 - 11) TATA CONSULTANCY SERVICES LTD., {UPON MERGER OF CMC L IMITED} APPLICATION IN CASE THE APPLICATIO N UNDER VIVAD SE VISHWAS SCHEME IS REJECTED BY THE REVENUE. 4. IN THE RESULT, APPEAL S OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE VIRTUAL COURT ON 0 8 .04.2021 . SD/ - SD/ - ( S. RIFAUR RAHMAN ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 06/04/ 2021 GIRIDHAR, SR.PS 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