SOURABH HEMRAJ BORA HUF,MUMBAI vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), MUMBAI

PDF · subscribers
ITA 2782/MUM/2025Status: DisposedITAT Mumbai05 August 2025AY 2014-15Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)6 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and that the Ld. DR had no objection. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the CIT(A)'s order for assessment years 2014-15 and 2015-16. The assessee had opted for settlement of tax disputes under the 'Vivad Se Vishwas Scheme-2024'.

What were the issues?

Whether the assessee's appeals can be dismissed as withdrawn consequent to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH

Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL

For Appellant: Shri Jay Thakkar
For Respondent: Shri Leyaqat Ali Aafaqui
Hearing: 05/08/2025Pronounced: 05/08/2025

आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the assessee against order dated 24.02.2025 passed by ld.CIT(A)-48 for the quantum of assessment passed u/s.147 for the A.Y.2014-15 & 2015-16.

2.

In the aforesaid appeals, ld. Counsel for the assessee has submitted that assessee has opted for settlement of tax dispute under the ‘Vivad Se Vishwas Scheme-2024’ and has Respected Sir, Re: Prayer to permit the withdrawal of appeal as the appellant has settled the disputes under "Vivad-se-Vishwas, 2024' scheme in the case of Sourabh Hemraj Bora (HUF) Asst. Year: 2014-15 Appeal Nos. ITA-2782/Mum/2025 and 2783/Mum/2025 PAN-AAQHS0877P The abovesaid appeal matters are fixed for hearing on 05/08/2025. The assessee has settled the disputes under the Vivad-se-vishwas, 2024 scheme and Form No. 4 has been issued by PCIT-17, Mumbai on 10/07/2025. Accordingly, your honours are requested to permit the withdrawal of the appeals and oblige. Thanking you. Yours faithfully, Chartered Accountant

3.

Ld. DR also did not have any objection.

4.

Accordingly, appeals of the assessee are dismissed as withdrawn as the assessee has opted for Vivad Se Vishwas Scheme-2024. In case application for VSVS does not materialize, assessee shall be at liberty to get the appeals restituted. With this liberty, appeals of the assessee are dismissed in-limine.

5.

In the result, appeals of the assessee are dismissed as withdrawn.

Order pronounced on 5th August, 2025.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →