MR SHAMBHU J SINGH ,MUMBAI vs. ACIT 25(3), MUMBAI

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ITA 1008/MUM/2025Status: DisposedITAT Mumbai08 May 2025AY 2009-10Bench: SHRI PAWAN SINGH (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)1 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The Tribunal dismissed the appeal as withdrawn, granting liberty to the parties to seek restoration if the DTVSV-2024 application is not settled.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The assessee applied for the Direct Vivad Se Viswas Scheme-2024 and received Form-1, leading to a request for adjournment.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 254(1)

AI-generated summary — verify with the full judgment below

ननधााररतीकीओरसे /Assessee by None, Application by Sh Ravi H Dasija & Co. CAs राजस्वकीओरसे /Revenue by Sh. S.S. Bhagat Sr DR सुनवाईकीतारीख/Date of hearing 08.05.2025 उद्घोषणाकीतारीख/Date of 08.05.2025 pronouncement Order under section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: This appeal by the assessee is directed against the order of ld. CIT(A)-45 1. Mumbai, dated 20.07.2018 for the Assessment Year 2009-10.

2.

None appeared on behalf of assessee, however, an application for adjournment is filed by Ravi H Dasija & Co CA‟s interalia stating that assessee has applied for opting benefit of Direct Vivad Se Viswas Scheme-2024 (DTVSV-2024) and has received Form-1 vide acknowledgement No. 921745970310325 dated 31.03.2025. This fact was brought in the notice of Ld Sr departmental representative (Sr DR) for the revenue.

3.

The learned Senior Departmental Representative (ld. Sr. DR) for the Revenue submits that he has no objection, if the appeal of the assessee is dismissed as “withdrawn”. Considering the facts that the assessee has already applied for Shambhu J Singh (AY 2009-10) seeking benefit of DTVSV-24, thus, the application for adjournment filed by the assessee is dismissed.

4.

We have considered the statement of Ld Sr DR for the revenue and the facts that the assessee has already filed application before the prescribed authority under DTVSV-24 and would pay the tax liability as determined by designated authority. Hence, this 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 DTVSV-2024 do not get finally settled for any reason whatsoever, then both the parties are at liberty to prefer Miscellaneous Application before this Tribunal for restoration of this appeal or any further direction and in such event, the appeal shall get restored. The Assessing Officer is directed to pass the consequential order.

5.

In the result, this appeal of the assessee is dismissed as withdrawn. Order announced in open Court on 08/05/2025.

Sd/- Sd/- (GIRISH AGRAWAL) (PAWAN SINGH) Accountant Member Judicial Member Mumbai /Dated: 08 /05/2025 *self आदेशकीप्रनतनलनपअग्रेनषत/ Copy of the order forwarded to : अपीलाथी/ The Appellant  प्रत्यथी/ The Respondent   आयकरआयुक्त/ CIT नवभागीयप्रनतनननध, आयकरअपीलीयआनधकरण/ DR, ITAT, Mumbai  गार्ाफाईल/ Guard File  By order/आदेशसे,

सहायकपंजीकार आयकरअपीलीयअनधकरण,सूरत

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