JOINT COMMISSIONER OF INCOME TAX (OSD) CIRCLE-5(1) , HYDERABAD V. M/S MENZIES BOBBA GROUND HANDLING SERVICES PRIVATE LIMITED ,HYDERABAD, HYDERABAD

ITA 113/HYD/2021

AI Insights

The case involves an appeal by the Revenue against the order of the Commissioner of Income Tax (Appeals)-4, Hyderabad, concerning the assessment year 2016-2017. The primary issue was the tax liability of M/s. Menzies Bobba Ground Handling Services Private Limited, which was settled under the VIVAD SE VISHWAS SCHEME, 2024. This scheme allowed the assessee to resolve their tax dispute, leading to a revised declaration and the issuance of Form-2 by the Designated Authority, which acknowledged a refund rather than a tax liability. Both parties agreed that the appeal was no longer maintainable following the settlement under the scheme.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838303 (ITAT-HYDERABAD)
• Duration Of Justice: 5 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2026
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2016-2017
• Appeal Filed On: 15-02-2021
• Laws Referred To: VIVAD SE VISHWAS SCHEME, 2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDRA KUMAR NAIK
• Assessee Lawyers: SOWNDARYA
• Keywords: Competent authority

Judgement Text

" 1 ITA.No.113/Hyd./2021 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA No.113/Hyd/2021 Assessment Year 2016-2017 The JCIT (OSD), Circle-5(1), Hyderabad. PIN – 500 004. Telangana. vs. M/s. Menzies Bobba Ground Handling Services Private Limited, Hyderabad. PIN – 500 034 PAN AAFCM0724P (Appellant) (Respondent) िनधाŊįरती Ȫारा /Assessee by: CA Sowndarya राज̾ व Ȫारा /Revenue by: Dr. Narendra Kumar Naik, CIT-DR सुनवाई की तारीख/Date of hearing: 17.02.2026 घोषणा की तारीख/Pronouncement: 17.02.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT : This appeal by the Revenue is directed against the Order dated 11.03.2020 of the learned Commissioner of Income Tax-(Appeals)-4, Hyderabad, for the assessment year 2016-2017. Printed from counselvise.com 2 ITA.No.113/Hyd./2021 2. At the time of hearing, learned Counsel for the Assessee has submitted that the assessee has settled the tax dispute involved in this appeal of the Revenue under VIVAD SE VISHWAS SCHEME, 2024. The learned Authorised Representative of the Assessee has pointed out that earlier there was some dispute with the tax liability however, the assessee then filed a revised declaration in Form-1 on 31.01.2025 and the Designated Authority has issued revised Form-2 on 03.02.2026. Thus, the learned Authorised Representative of the Assessee has submitted that once the dispute involved in the present appeal of the Revenue is settled under VIVAD SE VISHWAS SCHEME and the tax liability is determined by the Authority as refund to the assessee, then, the present appeal of the Revenue is not maintainable and liable to be dismissed as settled. 3. The learned CIT-DR has not disputed the settlement of the dispute under VIVAD SE VISHWAS SCHEME and issuance of Form-2 by the Designated Authority on 03.02.2026. Printed from counselvise.com 3 ITA.No.113/Hyd./2021 4. Having considered the submissions of the learned Authorised Representative of the Assessee as well as of the learned DR and careful perusal of the record, at the outset, we note that the Competent Authority has issued Form-2 dated 05.01.2026 as under: Printed from counselvise.com 4 ITA.No.113/Hyd./2021 4.1. Thus, initially the outstanding liability was determined at Rs.11,15,707/-. However, thereafter the Authority has issued another Form-2 dated 03.02.2026 whereby the tax liability under the dispute is determined at Rs.0/- and the refund is determined at Rs.40,44,239/- as under: Printed from counselvise.com 5 ITA.No.113/Hyd./2021 5. Since the dispute involved in the present appeal of the Revenue is to be settled under VIVAD SE VISHWAS SCHEME, 2024 and there is no outstanding liability against the assessee but there is a refund determined by the Authority therefore, the present appeal of the Revenue has become infructuous and dismissed being withdrawn as settled under VIVAD SE VISHWAS SCHEME, 2024. However, the liberty is given to the parties in case any further development regarding the settlement of the dispute under VIVAD SE VISHWAS SCHEME, 2024 takes place to revive this appeal for determination of the dispute on merits. 6. In the result, appeal of the Revenue is dismissed as withdrawn. Order pronounced in the open Court at the conclusion of the hearing i.e., on 17.02.2026. Sd/- Sd/- [MANJUNATHA G.] [VIJAY PAL RAO] ACCOUNTANT MEMBER VICE PRESIDENT Hyderabad, Dated 17th February, 2026. VBP Printed from counselvise.com 6 ITA.No.113/Hyd./2021 Copy to : 1. The JCIT (OSD), Circle-5(1), 2nd Floor, B-Block, Income Tax Towers, AC Guards, Hyderabad. PIN – 500 004. Telangana. 2. M/s. Menzies Bobba Ground Handling Services Private Limited, H.No.6-3-345/1/2, Flat No.102, Apurupa Classic, Road No.1, Banjara Hills, Hyderabad – 500 034. Telangana. 3. The Commissioner of Income Tax-(Appeals)-4, 2nd Floor, A-Block, Income Tax Towers, AC Guards, Hyderabad – 500 004. Telangana. 4. The Pr. CIT-4, Hyderabad. 5. The DR, ITAT, “B” Bench, Hyderabad. 6. Guard file. BY ORDER Printed from counselvise.com VADREVU PRASADA RAO Digitally signed by VADREVU PRASADA RAO Date: 2026.02.19 10:26:24 +05'30' "