AMOGH BUILDCON PVT LTD ,MUMBAI vs. INCOME TAX OFFICER-12(1)-1 , MUMBAI

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ITA 4118/MUM/2024Status: FixedITAT Mumbai14 May 2025AY 2012-13Bench: SHRI PAWAN SINGH (Judicial Member), SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.4118/MUM/2024(AY 2012-13) (Hybrid Court hearing) Amogh Buildcon Pvt Ltd, 7, Shantinath, Shopping Centre, S.V.Road, Malad West, Mumbai-400064. [PAN: AAACZ 1881 F] अपीलार्थी/Appellant निर्धारितीकीओरसे / Assessee by राजस्वकीओरसे / Revenue by सुनवाईकीतारीख/Date of hearing उद्घोषणाकीतारीख/Date of pronouncement Income Tax Officer,1(2)(1), M.K.Road, Mumbai-20 Vs प्रत्यर्थी / Respondent Sh Ketan Vaj1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had applied for the DVSV-2024 scheme and accordingly, the appeal was dismissed as withdrawn. Liberty was granted to either party to seek restoration of the appeal if the DVSV-2024 settlement was not finalized.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the hearing, the assessee's representative sought an adjournment stating that the assessee had applied for the Direct Vivad se Visvas Scheme - 2024 (DVSV-2024).

What were the issues?

Whether the appeal can be dismissed as withdrawn when the assessee has applied for a tax settlement scheme like DVSV-2024.

Which sections of the Income-tax Act were involved?

Section 254(1)

AI-generated summary — verify with the full judgment below

Per Omkareshwar Chidara (AM) 1. This Appeal by assessee is directed against the order of CIT(A) dated 19.06.2024 for AY 2012-13.

2.

The ld authorised representative (AR) of the assessee filed an application for adjournment on the ground that that assessee has filed application for availing the benefits of Direct Vivad se Visvas Scheme -2024 (DVSV-2024). The assessee has also filed copy of Form-1 of DVSV-20 bearing acknowledgement No.922080390310325 dated 31.03.2025. This fact was confronted with learned departmental representative (DR) of the revenue. The ld. Sr-DR for the Revenue submits that he has no objection, if the appeal of the assessee is dismissed as “withdrawn”.

3.

We have considered the application of assessee for adjournment and find that the assessee has already filed application for availing the benefit of DVSV-2024 thus, the appeal of the assessee is dismissed as “withdrawn” with liberty to the assessee as well as to the Revenue that in case, if the application preferred by the assessee under DVSV-2024 does not get finally settled for any reason whatsoever, then both the parties are at liberty to prefer Miscellaneous Application (MA) before this Tribunal for restoration of the appeal or any further direction and in such event, the appeal shall get restore. The Assessing Officer is directed to pass the consequential order.

4.

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

Order announced on 14.05.2025 in the Hybrid Court hearing.

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