Income Tax Appellate Tribunal - Mumbai
Cmc Ltd, Mumbai vs Dcit Rg 10(1), Mumbai on 8 April, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT)
"E" BENCH, MUMBAI
BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND
SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER
ITA NO. 6605/MUM/2011 (A.Y: 2007-08)
Tata Consultancy Services Ltd., v. The Addl. CIT Range - 10(1)
{upon merger of CMC Limited Mumbai
with Tata Consultancy Services
Ltd.,}
9th Floor, Nirmal Building
Nariman Point
Mumbai - 400021
PAN: AAACR4849R
(Appellant) (Respondent)
ITA.No. 7072/MUM/2014 (A.Y. 2009-10)
&
ITA.No. 529/Mum/2016 (A.Y. 2010-11)
Tata Consultancy Services Ltd., v. The Dy. CIT Range - 10(1)
{upon merger of CMC Limited Mumbai
with Tata Consultancy Services
Ltd.,}
9th Floor, Nirmal Building
Nariman Point
Mumbai - 400021
PAN: AAACR4849R
(Appellant) (Respondent)
Assessee by : Shri Harsh Kothari
Department by : Shri Sanjeev Kashyap
Date of Hearing : 08.04.2021
Date of Pronouncement : 08.04.2021
2
ITA NO. 6605/MUM/2011 (A.Y: 2007-08)
ITA.No. 7072/MUM/2014 (A.Y. 2009-10)
ITA.No. 529/Mum/2016 (A.Y. 2010-11)
Tata Consultancy Services Ltd.,
{upon merger of CMC Limited}
ORDER
PER C.N. PRASAD (JM)
1. These appeals are filed by the assessee against different orders of Learned Commissioner of Income Tax (Appeals)-21, Mumbai [hereinafter in short "Ld.CIT(A)"] dated 01.07.2011 and 13.08.2014 for the A.Y. 2007-08 and 2009-10 and order of the Learned Commissioner of Income Tax (Appeals)-22 [hereinafter in short "Ld.CIT(A)"] dated 17.11.2015 for A.Y. 2010-11.
2. At the time of hearing the appeals virtually, Ld. Counsel for the assessee submitted that assessee opted for Vivad Se Vishwas Scheme and filed declaration and undertaking in Form-1 to settle the litigation and Form 3 is received from the Revenue accepting the said declaration. Ld. Counsel for the assessee requested for withdrawal of appeals.
3. In view of the submission of the Ld. Counsel that assessee has already filed application under Vivad-Se-Vishwas Scheme and received Form-3 from the Revenue accepting the said declaration, the appeals of the assessee are dismissed as withdrawn with liberty to file miscellaneous 3 ITA NO. 6605/MUM/2011 (A.Y: 2007-08) ITA.No. 7072/MUM/2014 (A.Y. 2009-10) ITA.No. 529/Mum/2016 (A.Y. 2010-11) Tata Consultancy Services Ltd., {upon merger of CMC Limited} application in case the application under Vivad Se Vishwas Scheme is rejected by the revenue.
4. In the result, appeals of the assessee are dismissed as withdrawn.
Order pronounced in the virtual court on 08.04.2021.
Sd/- Sd/-
(S. RIFAUR RAHMAN) (C.N. PRASAD)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Mumbai / Dated 06/04/2021
Giridhar, Sr.PS
Copy of the Order forwarded to:
1. The Appellant
2. The Respondent.
3. The CIT(A), Mumbai.
4. CIT
5. DR, ITAT, Mumbai
6. Guard file.
//True Copy//
BY ORDER
(Asstt. Registrar)
ITAT, Mum