INCOME TAX OFFICER 23 3 6, MUMBAI vs. SUSHILADEVI NANDKISHORE DIDWANIA, MUMBAI

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ITA 432/MUM/2025Status: DisposedITAT Mumbai17 June 2025Bench: MS. PADMAVATHY S, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL (Judicial Member)1 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for and completed the process under the Direct Tax Vivad Se Vishwas Scheme, 2024, leading to a full and final settlement of tax arrears. Therefore, the Tribunal accepted the assessee's prayer.

What were the facts?

The Revenue filed appeals challenging orders passed by the CIT(A) for assessment years 2014-15 and 2015-16. The assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and complied with its formalities, including paying the determined amount.

What were the issues?

Whether the Revenue's appeals should be dismissed as the assessee has settled the tax arrears under the Direct Tax Vivad Se Vishwas Scheme, 2024.

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: MS. PADMAVATHY SSHRI SANDEEP SINGH KARHAIL

For Appellant: Shri Vimal Punmiya, CA
For Respondent: Shri Swapnil Choudhary, Sr.AR

Date of Hearing – 12/06/2025 Date of Order – 17/06/2025 O R D E R 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 & 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.

3.

Accordingly, upon perusal of the aforesaid documents, we accept the prayer of the learned AR made on behalf of the assessee

4.

In the result, both appeals by the Revenue are dismissed. Order pronounced in the open Court on 17/06/2025

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