MANAGEMENT HEALTH SOLUTIONS INDIA PRIVATE LIMITED,HYDERABAD V. DCIT, CIRCLE -5 (1), HYDERABAD

ITA 112/HYD/2022

AI Insights

The case involves Management Health Solutions India (P) Ltd, which appealed against an assessment order passed under sections 143(3) read with section 144C(13) of the Income Tax Act, pursuant to directions from the Dispute Resolution Panel (DRP). The appeal was related to the Assessment Year 2017-18. During the proceedings, the assessee opted for the Direct Tax Vivad-se-Vishwas Scheme 2024 to resolve the tax dispute and submitted an application for withdrawal of the appeal, supported by Form-2 from the designated authority. Both parties agreed to the withdrawal, leading to the dismissal of the appeal by the Tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 653198 (ITAT-HYDERABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: C.A TEJAL SARAF
• Section: 143(3)

Judgement Text

" ITA No 112 of 2022 Management Health Solutions India P Ltd Page 1 of 3 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SM/DB- ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.112/Hyd/2022 (िनधाŊरण वषŊ/Assessment Year: 2017-18) Management Health Solutions India (P) Ltd Hyderabad PAN:AAJCM5602N Vs. Dy.CIT Circle 5 (1) Hyderabad (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: C.A Tejal Saraf राज̾ व Ȫारा/Revenue by:: Shri B Bala Krishna CIT(DR) सुनवाई की तारीख/Date of hearing: 18/06/2025 घोषणा की तारीख/Pronouncement: 18/06/2025 आदेश/ORDER Per Vijay Pal Rao, Vice President This appeal filed by the assessee is directed against the assessment order dated, 15/02/2022 passed u/s 143(3) r.w.s. 144C(13) of the Act, in pursuant to the directions of DRP dated, 28/01/2022 passed u/s 144C(5) of the Act for the A.Y 2017-18. ITA No 112 of 2022 Management Health Solutions India P Ltd Page 2 of 3 2. At the time of hearing, the learned AR of the assessee has submitted that the assessee has opted for Direct Tax Vivad- se-Vishwas Scheme 2024 to settle the tax dispute involved in the present appeal. The learned AR has also filed an application for withdrawal of the present appeal along with Form-2 issued by the designated authority. Thus, the learned AR has pleaded that the assessee may be allowed to withdraw the present appeal. 3. On the other hand, the learned DR has raised no objection if the present appeal of the assessee is dismissed as withdrawn in view of the fact that the assessee has opted for Direct Tax Vivad-se-Vishwas Scheme 2024 to settle the tax dispute. 4. Having considered the rival submission and careful perusal of the record filed by the assessee regarding the settlement of dispute under the Direct Tax Vivad-se-Vishwas Scheme 2024, we find that the designated authority has issued Form-2 dated 7/3/2024 giving the reference of the present appeal for the tax dispute which is opted by the assessee to settle the tax under the said scheme. Accordingly, in view of the application of the assessee for withdrawal of the present appeal as well as Form- 2 issued by the designated authority, the assessee is allowed to withdraw the present appeal and consequently, the present appeal of the assessee is dismissed being withdrawn. In case the tax dispute involved in this appeal is not settled under the Direct ITA No 112 of 2022 Management Health Solutions India P Ltd Page 3 of 3 Tax Vivad-se-Vishwas Scheme 2024 for any reason, the assessee may approach the Tribunal for revival of the appeal subject to limitation. 5. In the result, appeal filed by the assessee is dismissed being withdrawn. Order pronounced in the Open Court on the conclusion of hearing i.e. on 18th June, 2025. Sd/- Sd/- (MANJUNATHA, G.) ACCOUNTANT MEMBER (VIJAY PAL RAO) VICE-PRESIDENT Hyderabad, dated 16th June, 2025 Vinodan/sps Copy to: S.No Addresses 1 Management Health Solutions India (P) Ltd 6-3-1192/1/1 to 20 Kundanbagh, Begumpet, Hyderabad 500016 2 Dy. CIT, Circle 5(1) Hyderabad 3 Pr. CIT - Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File By Order "