VIPIN ANAND,MUMBAI vs. WARD 16(1)(5), MUMBAI/, MUMBAI

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ITA 1334/MUM/2025Status: DisposedITAT Mumbai11 June 2025AY 2013-14Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee was willing to deposit the requisite amount and that the Revenue did not refute the factual aspect presented. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee appealed an order by the National Faceless Appeal Center for AY 2013-14. The assessee intended to settle the dispute amicably through the Vivad se Vishwas Scheme, having filed Form No. 1, and the Revenue Authority issued Form No. 2.

What were the issues?

Whether the appeal can be dismissed as withdrawn in light of the assessee's intention to settle through the Vivad se Vishwas Scheme and the Revenue's lack of refutation.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY

For Appellant: Shri Lokesh Pawaskar a/w, Shri Mukesh Soni
For Respondent: Shri Kavan Limbasiya, Ld. Sr.D.R
Hearing: 11.06.2025Pronounced: 11.06.2025

O R D E R

Per : Narender Kumar Choudhry, Judicial Member:

1.

This appeal has been preferred by the Assessee against the order dated 31.12.2024, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2013-14.

2.

The Assessee with an intention to settle the dispute amicably through Vivad se Vishwas Scheme, has already filed Form no.1 and the Revenue Authority has also issued form No. 2 and therefore the Assessee is accordingly willing to deposit the requisite amount on determination of tax liability or issuing Form no.4.

4.

Thus, the appeal of the Assessee stands dismissed as withdrawn, however, with liberty to the Assessee to seek recalling on this order on non-settling the dispute finally.

Order pronounced in the open court on 11.06.2025.

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