INCOME TAX OFFICER 23 3 6, MUMBAI vs. SUSHILADEVI NANDKISHORE DIDWANIA, MUMBAI
Income Tax Appellate Tribunal, “G” BENCH, MUMBAI
Before: MS. PADMAVATHY SSHRI SANDEEP SINGH KARHAILITA No.433/MUM/2025 (Assessment Year : 2014–15)
PER SANDEEP SINGH KARHAIL, J.M.
The Revenue has filed the present appeals challenging the separate impugned orders of even date 28.11.2024, 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 years 2014-15 and 2015-16. 2. At the time of the hearing, the learned AR, appearing for the assessee, submitted that the assessee has opted for the Direct Tax Vivad Se Vishwas
Scheme, 2024 and filed the declaration in Form no.1 in respect of both
ITA No.432 & 433/Mum/2025 (A.Ys. 2014-15 & 2015-16)
2
assessment years. The learned AR submitted that the assessee has received
Form no.2, whereby the amount due to be payable by the assessee towards a full and final settlement of the tax arrears has been determined and the assessee has also paid the said amount. Furthermore, Form no.3 in respect of both assessment years has also been issued under the Direct Tax Vivad Se
Vishwas Scheme, 2024. Accordingly, the learned AR prayed that the present appeals may be dismissed with the liberty to reinstate the appeals if the assessee’s applications under the Direct Tax Vivad Se Vishwas Scheme, 2024, are not accepted.
Accordingly, upon perusal of the aforesaid documents, we accept the prayer of the learned AR made on behalf of the assessee
In the result, both appeals by the Revenue are dismissed. Order pronounced in the open Court on 17/06/2025 PADMAVATHY S ACCOUNTANT MEMBER SANDEEP SINGH KARHAIL JUDICIAL MEMBER
MUMBAI DATED: 17/06/2024
Prabhat
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.
By Order