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Facts
The assessee filed an appeal against an order of the CIT(A) for AY 2018-19. The assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and filed declarations in Form no.1 and Form no.2, indicating a payment of Rs. 11,52,243 towards tax arrears.
Held
The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and had made the required payment. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the appeal is to be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme and making payment of tax arrears.
Sections Cited
250
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Income Tax Appellate Tribunal, “G” BENCH, MUMBAI
Before: SHRI NARENDRA KUMAR BILLAIYASHRI SANDEEP SINGH KARHAIL
Date of Hearing – 15/05/2025 Date of Order - 15/05/2025
O R D E R PER SANDEEP SINGH KARHAIL, J.M.
The assessee has filed the present appeal challenging the impugned order dated 08.10.2024, 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 year 2018-19.
At the time of the hearing, the learned AR referred to a letter dated 29.04.2025 filed by the assessee, submitting that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and filed the declaration in Form no.1 on 29.01.2025. Along with the letter mentioned above, the assessee has filed a copy of Form no.2 dated 12.03.2025, whereby the amount of Rs. 11,52.243 has been determined to be payable by the assessee towards a full and final settlement of the tax arrears. The assessee has also placed on record a challan dated 28.04.2025 in respect of payment of the aforesaid amount determined to be payable vide Form no.2.
Accordingly, upon perusal of the aforesaid documents and the letter dated 29.04.2025 filed by the assessee, the present appeal is dismissed as withdrawn.
In the result, the appeal by the assessee is dismissed as withdrawn.
Order pronounced in the open Court on 15/05/2025