SURJIT SINGH AMRIK SINGH SAINI ,MUMBAI vs. DICT,CIRCLE 27(3), MUMBAI , MUMBAI

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ITA 2419/MUM/2024Status: DisposedITAT Mumbai15 October 2025AY 2018-19Bench: SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI PRABHASH SHANKAR (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee sought to withdraw the appeal because the tax dispute was settled under the Direct Tax Vivad Se Vishwas Scheme, 2024. The Departmental Representative did not oppose the withdrawal.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2018-19. The assessee later filed a letter seeking to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw their appeal after the tax dispute has been settled under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: SHRI SANDEEP SINGH KARHAILSHRI PRABHASH SHANKAR

For Appellant: Shri Bipin Kothari
For Respondent: Shri Swapnil Choudhary, Sr. DR

Date of Hearing – 13/10/2025 Date of Order - 15/10/2025

O R D E R PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the present appeal against the impugned order dated 07/03/2024, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2018-19.

2.

In this appeal, the assessee has filed a letter dated 08/09/2025 seeking permission to withdraw the appeal on the basis that the tax dispute for the year under consideration has been settled under Direct Tax Vivad Se Vishwas Scheme, 2024 and the order for full and final settlement in Form no.4 has been issued by the Designated Authority after payment of tax arrears by the assessee.

3.

Learned Departmental Representative does not oppose the prayer so made by the assessee.

4.

Having perused the letter dated 08/09/2025 filed by the assessee and the supporting documents, we accept the request of the assessee for the withdrawal of the present appeal.

In the result, the appeal by the assessee is dismissed as withdrawn. 5.

Order pronounced in the open Court on 15/10/2025

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