NEIL JOHN RUMAO,MUMBAI vs. ITO WARD 42(1)(3), MUMBAI

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ITA 668/MUM/2025Status: DisposedITAT Mumbai15 July 2025AY 2019-20Bench: SHRI PAWAN SINGH (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had settled the matter under the Vivad se Viswas Scheme and paid the tax liability. Accordingly, the appeal was dismissed as withdrawn, with liberty granted to revive it if the settlement is not finalized.

What were the facts?

The assessee filed an appeal against the order of the CIT(A)/NFAC for AY 2019-20. The assessee subsequently filed an application to withdraw the appeal, having availed the benefit of the Direct Tax Vivad se Viswas Scheme, 2024 and paid the determined tax liability.

What were the issues?

Whether the appeal can be dismissed as withdrawn when the assessee has settled the dispute under the Vivad se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 254(1)

AI-generated summary — verify with the full judgment below

PER PAWAN SINGH, JUDICIAL MEMBER;

1.

This appeal by assessee is directed against the order of Ld. CIT(A)/NFAC dated 27.12.2024 for assessment year (AY) 2019-20.

2.

None appeared on behalf of assessee. However, the assessee has filed an application for withdrawal of present appeal, which is on record. The assessee in her application dated 15.05.2025 submitted that the assessee has filed application for availing benefit of Direct Tax Vivad se Viswas Scheme, 2024 (DTVSV) pursuant to which Form-2 is issued in determining tax liability of Rs. 14,15,278/-, which has been paid, copy of challan of payment of tax is also attached with the application. The assessee in her application made a prayer to allow her to withdraw appeal.

3.

The ld Senior departmental representative (Sr DR) of the revenue submit that he has no objection if the appeal of the assessee is dismissed, however, he may be given liberty to file application if for any reasons the matter is not finally not settled.

4.

Considering the contents of application filed by the assessee, the appeal filed by the assessee is dismissed as withdrawn as matter has been settled in DTVSV. However, both the parties are given liberty to revive the appeal in the event the matter is not finally settled.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

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