TATA Teleservices Ltd., Noida ACIT, New Delhi


Quick Summary
Tata Teleservices Limited had its appeal before the Income Tax Appellate Tribunal treated as withdrawn. This decision was made after the company indicated its intention to settle the dispute through the Vivad se Vishwas Scheme. The Tribunal dismissed the adjournment request and considered the appeal withdrawn, provided the assessee is granted Form No. 3 under the scheme.

Court :
ITAT New Delhi

Brief :
This appeal is filed by the assessee for Assessment Year 2011-12 against the order of the ld. CIT (Appeals)-14, New Delhi, dated 30th September, 2016.

Citation :
ITA. No. 6238/Del/2016

INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “G”: NEW DELHI

BEFORE SHRI BHUVNESH SAINI, JUDICIAL MEMBER
A N D
SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
(Through Video Conferencing)
ITA. No. 6238/Del/2016
(Assessment Year: 2005-06)

Tata Teleservices Limited,
A–37, Sector : 60,
Noida – 201301.
PAN: AAACT2438A
(Appellant) 

Vs.

ACIT,
Circle : 25 (1),
New Delhi.
(Respondent)

Assessee by : N o n e;
Revenue by: Shri Vipul Kashyap, Sr. D.R.;

Date of Hearing 17/12/2020
Date of pronouncement 17/12/2020

O R D E R

PER PRASHANT MAHARISHI, A. M.

1. This appeal is filed by the assessee for Assessment Year 2011-12 against the order of the ld. CIT (Appeals)-14, New Delhi, dated 30th September, 2016.

2. When the matter was called for hearing, the Counsel of the assessee filed a letter dated 16th December, 2020 stating that the assessee is applying to settle the above dispute by making an application under Vivad se Vishwas Scheme. However, the Counsel of the assessee requested that this appeal may be adjourned.

3. The ld. DR submitted that when the assessee is applying Vivad se Vishwas Scheme, the appeal of the assessee may be treated as withdrawn.

4. We have carefully considered the contentions of the learned DR. In the application for adjournment, assessee has stated that assessee is applying for Vivad se Vishwas Scheme, therfore there is no useful purpose in adjourning this appeal. As it is a statement made by the assessee through its Counsel in its adjournment application that assessee is opting for Vivad se viswas scheme, we dismiss the adjournment application of the assessee and treat the appeal of the assessee as withdrawn, subject to granting of Form No. 3 under Vivad se Vishwas Scheme to the assessee. In case if the assessee is not granted Form No. 3 then assessee is permitted to file Miscellaneous application for recall of this order. Accordingly we treat the appeal as withdrawn and hence dismissed.

To know more in details find the attachment file
 

FAQ :

The appeal was withdrawn because Tata Teleservices Limited applied to settle the dispute under the Vivad se Vishwas Scheme.

The Vivad se Vishwas Scheme is a scheme for the settlement of disputes.

The adjournment request was dismissed by the Tribunal.

The appeal is considered withdrawn subject to the assessee being granted Form No. 3 under the Vivad se Vishwas Scheme.

If Form No. 3 is not granted, Tata Teleservices is permitted to file a Miscellaneous application for the recall of the order.

 

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