ITO 17(3)(1), MUMBAI, BKC, MUMBAI vs. HINA ALOK KOTHARI, MUMBAI

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ITA 3739/MUM/2024Status: DisposedITAT Mumbai22 May 2025AY 2012-13Bench: SHRI ANIKESH BANERJEE (Judicial Member), MS PADMAVATHY S (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee's application under DTVSV was pending. The revenue did not object to the appeal being treated as withdrawn, with liberty to revive if the DTVSV application did not materialize.

What were the facts?

The revenue appealed against the final order of assessment passed under section 143(3) r.w.s. 147 of the Income Tax Act, 1961. The assessee had filed an application under the Direct Tax Vivad se Viswas Scheme, 2024.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee's application under the Vivad se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “J (SMC

Before: SHRI ANIKESH BANERJEE, JM &

For Appellant: Shri Mukesh Thakwani, Sr. DR
Pronounced: 22.05.2025

Appellant /Assessee by : None : Shri Mukesh Thakwani, Sr. DR Revenue / Respondent by : 06.05.2025 Date of Hearing Date of Pronouncement : 22.05.2025 O R D E R

Per Padmavathy S, AM:

1.

This appeal by the revenue is against the final order of assessment passed by the Commissioner of Income Tax (A)/Addl./JCIT(A)-1, Ahmedabad under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (the Act) dated 27.05.2024 for AY 2012-13.

2.

We heard the ld DR. The assessee vide letter dated 01.05.2025submitted that the assessee has filed under the aegis of the Direct Tax Vivad se Viswas

2 ITA 3739/Mum/2024 Hina Alok Kothari Scheme, 2024 (DTVSV) an application in Form No.1 on 29.01.2025 and that the application is under process for the issue of certificate in Form No.2. During the course of hearing the ld DR did not raise any objection to the appeal being treated as withdrawn since the assessee has filed an application under DTVSV with a liberty to revive the appeal in case the application under DTVSV does not materialise. In the light of the above submissions, the appeal of the revenue is dismissed as withdrawn with a liberty to the revenue to revive the appeal in the event of the application filed under DTVSV does not go through.

3.

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

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