IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI “K” BENCH, MUMBAI
BEFORE SHRI SANDEEP SINGH KARHAIL, JM
AND
SHRI GIRISH AGRAWAL, AM
आयकर अपील सं./ITA No.4813/MUM/2024
( िनधारण वष / Assessment Year :2020-2021)
Aveva Information Technology Vs. DCIT, Circle-15(1)(1),
India Private Limited(successor Mumbai
of Aveva Software Pvt. Ltd.)
Unit No.202, A Wing Supreme
Business Park, Hiranandani
Gardens, Supreme City Powai
Mumbai-400076
थायी ले खा सं ./PAN No. : AADCA 0847 M
(अपीलाथ /Appellant) .. ( यथ / Respondent)
िनधा रती की ओर से /Assessee by : Mr. Yash Ranglani, AR
राज व क ओर से /Revenue by : Shri Kiran Unavekar, Sr.DR
सुनवाई क तारीख / Date of Hearing : 12/02/2025
घोषणा क तारीख/Date of Pronouncement : 14/02/2025
आदेश / O R D E R
Per Sandeep Singh Karhail, JM :
The assessee has filed the present appeal challenging the
impugned final assessment order dated 30.07.2024, passed under
section 143(3) r.w. section 144C(13) r.w. section 144B of the Income Tax
Act, 1961 (“the Act”) pursuant to the directions issued by the learned
Dispute Resolution Panel-1, Mumbai-2, for the assessment year 2020-21.
2. At the time of the hearing, the learned AR for the assessee
submitted a copy of the acknowledgement dated 31.01.2025 of filing of
Form 1 under Direct Tax Vivad Se Vishwas Scheme, 2024 and stated that
2
ITA No.4813/Mum/2024
Aveva Information Technology India Pvt. Ltd.
the assessee has opted for Direct Tax Vivad Se Vishwas Scheme,
2024.In light of the above letter, we dismiss the appeal of the assessee
with the liberty to reinstate the appeal if its application under Direct Tax
Vivad Se Vishwas Scheme, 2024, is not accepted.
3. In the result, the appeal filed by the assessee is dismissed as
withdrawn.
Order pronounced in the open court on 14/02/2025.
Sd/- Sd/-
(GIRISH AGRAWAL) (SANDEEP SINGH KARHAIL)
लेखा सद य / ACCOUNTANT MEMBER याियक सद य / JUDICIAL MEMBER
मुब
ं ई/ Mumbai; दनांक Dated 14/02/2025
Prakash Kumar Mishra, Sr.P.S.(on tour)
Copy of the order forwarded to:
(1) The Assessee;
(2) The Revenue;
(3) The PCIT / CIT (Judicial);
(4) The DR, ITAT, Mumbai; and
(5) Guard file.
आदेशानुसार/ BY ORDER,
(Assistant Registrar)
आयकर अपीलीय अिधकरण, मुब
ं ई/ ITAT, Mumbai