VODAFONE INDIA SERVICES P.LTD,MUMBAI V. DCIT CIR 3(3)(2), MUMBAI

ITA 1119/MUM/2016

AI Insights

The case involves Vodafone India Services Pvt. Ltd., which faced appeals related to the assessment orders for the Assessment Years 2011-12 and 2014-15. The appeals were against the orders passed by the Deputy Commissioner of Income Tax under sections 143(3) read with 144C(13) of the Income Tax Act. The assessee, having filed an application under the Direct Tax Vivad se Viswas Scheme, 2024, and received a certificate, decided to withdraw the appeals. Consequently, the appeals were dismissed, and the Cross Objection by the Revenue for AY 2011-12 became infructuous.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 473729 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Assessment Year: 2011-2012
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MAHESH SHAH
• Assessee Lawyers: FERESHTE SETHNA; MRUNAL
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAJ KUMAR CHAUHAN, JM I.T.A. No. 1119/Mum/2016 (Assessment Year: 2011-12) Vodafone India Services Pvt. Ltd. [Formerly known as 3 Global Services Pvt. Ltd. (‘GSPL’/ ‘3GSPL’)] Vodafone House, Corporate Road, Prahllad Nagar, Off S.G. Highway, Ahmedabad-380051. PAN: AAACZ1849D Vs. DCIT-Circle-3(3)(2), Aayakar Bhavan, M.K. Road, Mumbai-400020. Appellant) : Respondent) C.O. No. 130/Mum/2017) (Assessment Year: 2011-12) DCIT-Circle-3(3)(2), Aayakar Bhavan, M.K. Road, Mumbai-400020. Vs. Vodafone India Services Pvt. Ltd. [Formerly known as 3 Global Services Pvt. Ltd. (‘GSPL’/ ‘3GSPL’)] Vodafone House, Corporate Road, Prahllad Nagar, Off S.G. Highway, Ahmedabad-380051. PAN: AAACZ1849D Appellant) : Respondent) I.T.A. No. 7708/Mum/2019 (Assessment Year: 2014-15) 2 ITA Nos.1119/Mum/2016, 7708/M/2019 & C.O. 130/M/2017 Vodafone India Services Pvt. Ltd. Vodafone India Services Pvt. Ltd. [Formerly known as 3 Global Services Pvt. Ltd. (‘GSPL’/ ‘3GSPL’)] DMD Advodates, 121, Maker Chambers-IV, Nariman Point, Mumbai-400021. PAN: AAACZ1849D Vs. ACIT-Circle-8(3)(2), Room No. 615, 6th Floor, Aayakar Bhavan, M.K. Road, Marine Lines, Mumbai-400020. Appellant) : Respondent) Appellant /Assessee by : Ms. Fereshte Sethna & Mr. Mrunal Parekh, AR Revenue / Respondent by : Shri Mahesh Shah (Special Counsel for Department) Date of Hearing : 06.03.2025 Date of Pronouncement : 17.03.2025 O R D E R Per Bench: These appeals by the assessee are against the final order of assessment passed by the Deputy Commissioner of Income Tax-3(3)(2), Mumbai [for short 'the AO'] passed under section 143(3) r.w.s 144C(13) dated 30.01.2016 for the AY 2011-12 and by the Deputy Commissioner of Income Tax, Circle-8(3)(2) dated 20.11.2019 for AY 2014-15. The Revenue has filed a Cross Objections against he order of the AO for AY 2011-12. AY 2011-12 2. We heard the parties the assessee vide letter dated 06.03.2025 submitted that the assessee has filed under the aegis of the Direct Tax Vivad se Viswas Scheme, 2024 (DTVSV) an application in Form No.1 and that the application has been 3 ITA Nos.1119/Mum/2016, 7708/M/2019 & C.O. 130/M/2017 Vodafone India Services Pvt. Ltd. processed culminating in the issue of certificate dated 28.02.2025 in Form No.2. The assessee accordingly submitted that the appeal filed by the assessee shall be treated as withdrawn. In the light of the above submissions, the appeal of the assessee is dismissed as withdrawn with a liberty to the assessee to revive the appeal in the event of the application filed under DTVSV does not go through. Since the appeal of the assessee is dismissed as withdrawn the C.O. filed by the Revenue has become infructuous. AY 2014-15 3. We heard the parties the assessee vide letter dated 06.03.2025 submitted that the assessee has filed under the aegis of the Direct Tax Vivad se Viswas Scheme, 2024 (DTVSV) an application in Form No.1 and that the application has been processed culminating in the issue of certificate dated 28.02.2025 in Form No.2. The assessee accordingly submitted that the appeal filed by the assessee shall be treated as withdrawn. In the light of the above submissions, the appeal of the assessee is dismissed as withdrawn with a liberty to the assessee to revive the appeal in the event of the application filed under DTVSV does not go through. 4. In result, the appeals for AY 2011-12 & 2014-15 filed by the assessee are dismissed and the C.O. filed by the revenue for AY 2011-12 is dismissed. Order pronounced in the open court on 17 -03-2025. Sd/- Sd/- (RAJ KUMAR CHAUHAN) (PADMAVATHY S) Judicial Member Accountant Member *SK, Sr. PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. DR, ITAT, Mumbai 4 ITA Nos.1119/Mum/2016, 7708/M/2019 & C.O. 130/M/2017 Vodafone India Services Pvt. Ltd. 4. 5. Guard File CIT BY ORDER, (Dy./Asstt. Registrar) ITAT, Mumbai "