SOMPALSINGH J. KATARIA,THANE vs. ITO WARD 3(5) THANE, THANE

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ITA 2649/MUM/2024Status: DisposedITAT Mumbai20 May 2025AY 2007-08Bench: SHRI ANIKESH BANERJEE (Judicial Member), MS PADMAVATHY S (Accountant Member)3 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee requested the appeal be treated as withdrawn with liberty to revive it if the DTVSV application does not materialize. The Revenue did not object to this request.

What were the facts?

The assessee filed an appeal against an assessment order for AY 2007-08. During the pendency of the appeal, the assessee filed an application under the Direct Tax Vivad se Viswas Scheme, 2024.

What were the issues?

Whether the appeal should be dismissed as withdrawn with liberty to revive, given the assessee's participation in the Vivad se Viswas Scheme?

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: SHRI ANIKESH BANERJEE, JM &

For Appellant: Ms. Vidhi C. Solani (Virtual), CA
For Respondent: Shri Rajesh Sakhardande, Sr. DR
Hearing: 08.05.2025

(Assessment Year: 2007-08) Sompalsingh J. Kataria, ITO, Ward-3(5), Ashar IT Park, 6th Floor, Flat No. 2202, Orchid, Hiranandani Meadows, Glady Alwares Marg, Vs. Road No. 16Z, Wagle Industrial Thane (West)-400601 Estate, Thane (West)-400607. PAN: AADPK3293N Appellant) : Respondent) Appellant /Assessee by : Ms. Vidhi C. Solani (Virtual), CA Revenue / Respondent by : Shri Rajesh Sakhardande, Sr. DR Date of Hearing : 08.05.2025 : 20.05.2025 Date of Pronouncement O R D E R Per Padmavathy S, AM:

This appeal by the assessee is against the final order of assessment passed by the Commissioner of Income Tax (Appeals)-11, Pune under section 143(3) of the Income Tax Act, 1961 (the Act) dated 12.03.2024 for AY 2007-08.

2.

We heard the parties. The assessee vide letter dated 01.05.2025submitted that the assessee has filed under the aegis of the Direct Tax Vivad se Viswas Scheme, 2024 (DTVSV) an application in Form No.1 on 12.03.2025 and that the application is under process for the issue of certificate in Form No.2. The ld AR during the course of hearing submitted that the appeal filed by the assessee may be treated as Sompalsingh J. Kataria withdrawn with a liberty to revive the appeal in case the application under DTVSV does not materialise. The ld DR did not raise any objection to the said plea of the ld AR. In the light of the above submissions, the appeal of the assessee is dismissed as withdrawn with a liberty to the assessee to revive the appeal in the event of the application filed under DTVSV does not go through. Hence the appeal of the assessee is dismissed as withdrawn.

3.

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

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