OXFORD UNIVERSITY PRESS,MUMBAI V. DCIT, INTERNATIONAL TAXATION CIRCLE -3(2)(2), , MUMBAI

ITA 4743/MUM/2023

AI Insights

The case involves Oxford University Press appealing against a final assessment order for the assessment year 2021-22, which was passed by the Assessing Officer (AO) following directions from the Dispute Resolution Panel (DRP). The assessee's counsel informed the tribunal that they were in the process of filing for the 'Vivad Se Vishwas Scheme-2024', a scheme aimed at resolving tax disputes. Instead of adjourning the appeal, the tribunal decided to dismiss the appeal as withdrawn, allowing the assessee the option to restore the appeal if their application under the scheme is not accepted.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 473368 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-01-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2021-2022
• Laws Referred To: Direct Tax Vivad Se Vishwas Scheme, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KRISHNA KUMAR
• Assessee Lawyers: KASHISH GUPTA VIRTUALLY
• Section: 22

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No.4743/Mum/2023 (Assessment Year :2021-22) Oxford University Press 22 Workplace, 2nd Floor, 1/22, Ansari Road New Delhi – 110 002 Vs. DCIT, International Taxation, Circle 3(2)(2), Mumbai PAN/GIR No.AAACO3278K (Appellant) .. (Respondent) Assessee by Ms. Kashish Gupta (Virtually Present) Revenue by Shri Krishna Kumar- Sr. DR Date of Hearing 02/01/2025 Date of Pronouncement /01/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against final assessment order dated 31/10/2023 passed by AO in pursuance of direction given by DRP for the A.Y.2021- 22. 2. It has been stated by the ld. Counsel that assessee is going for ‘Vivad Se Vishwas Scheme-2024’ and is in the process of filing of the application. The ld. Counsel for the assessee stated that either to keep ITA No.4743/Mum/2023 M/s. Oxford University Press 2 the appeal in abeyance or permission be granted to withdraw the appeal with the liberty that in case the application for ‘Vivad Se Vishwas Scheme-2024’ is not materialized or not accepted by the department, liberty may be given to restore / revise the appeal. Contents of the letter is reproduced hereunder:- “The captioned appeal is scheduled for hearing before the 'T' Bench of the Hon'ble Tribunal on 02 January 2025. In this regard, the Appellant humbly submits before Your Honours that it is in the process of filing Form 1 (Form for filing declaration and undertaking under the Direct Tax Vivad Se Vishwas Scheme, 2024) for opting the DTVSV 2024. The Appellant humbly submits that the Central Board of Direct Tax (CBDT) via Circular no 20/2024 dated 30 December 2024 (refer Annexure 1) has extended the due date for opting for the DTVSV 2024 from 31 December 2024 to 31 January 2025. Accordingly, the Appellant hereby submits that it is in the process of finalizing the Form 1 before the aforementioned extended due date. In view of the above, we request Your Honours to kindly adjourn the hearing of the captioned appeal to any date convenient to Your Honours We trust Your Honours will accede to our request and oblige. We apologize for the inconvenience caused in the matter.” 3. Instead of adjourning the appeal, we deem fit to dismiss the appeal as withdrawn. In this regard reference can be made to Circular No.19 of 2024 dated 16/12/2024 and the Guidance Note 2/2024, FAQ No.8 specifies the following: - ITA No.4743/Mum/2023 M/s. Oxford University Press 3 S. No. Issue Comments Eligibility of Cases 36. Suppose a taxpayer is eligible to apply for DTVSV Scheme, 2024 as his appeal is pending as on 22.7.2024. But subsequently, before the taxpayer could file declaration under the DTVSV Scheme, 2024, his appeal has been disposed off on merits or dismissed as withdrawn for the purposes of the Scheme. Can such a taxpayer still file declaration under the Scheme? Yes, such cases are eligible for settlement under the Scheme as appeal was pending as on 22.7.2024. Disputed tax will be calculated in the same manner as if the appeal pending on 22.7.2024 is yet to be disposed off. 4. Thus, here in this case the appeal was pending as on 22/07/2024 and even if appeal is dismissed as withdrawn for the purpose of this scheme, then also assessee is eligible for settlement under the VSVS. 6. The ld. DR also does not have any objection if the appeal is dismissed as withdrawn if the assessee is availing the VSVS scheme. 7. Since assessee is availing VSVS scheme to settle the issue in the aforesaid appeal filed by the assessee, therefore, assessee’s appeal is treated as dismissed as withdrawn. Accordingly, assessee’s appeal is dismissed in limine, with a liberty to the assessee to ITA No.4743/Mum/2023 M/s. Oxford University Press 4 restore / revive the appeal, in case the application for ‘Vivad Se Vishwas Scheme-2024’ in this appeal does not materialize or is not accepted by the department. With this observation the appeal of the assessee is dismissed as withdrawn. 8. In the result, appeal of the Assessee is dismissed as withdrawn. Order pronounced on January, 2025. (AMARJIT SINGH) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated /01/2025 KARUNA, sr.ps Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// ITA No.4743/Mum/2023 M/s. Oxford University Press 5 Date Initial 1. Draft dictated on 02/01/2025 Sr.PS 2. Draft placed before author 02/01/2025 Sr.PS 3. Draft proposed & placed before the second member JM/AM 4. Draft discussed/approved by Second Member. JM/AM 5. Approved Draft comes to the Sr.PS/PS Sr.PS/P S 6. Kept for pronouncement on Sr.PS 7. File sent to the Bench Clerk Sr.PS 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Dictation Pad is enclosed Yes "