TEJORA TECHNOLOGIES LIMITED,THANE vs. DCIT, MUMBAI

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ITA 510/MUM/2025Status: DisposedITAT Mumbai25 April 2025AY 2012-13Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SHRI. OMKARESHWAR CHIDARA (Accountant Member)4 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The Tribunal, upon perusal of the application, decided to dismiss the appeal as withdrawn, granting the assessee liberty to revive the appeal if the settlement under the scheme was not finalized.

What were the facts?

The assessee filed an appeal challenging the order of the CIT(A). During the hearing, the assessee's representative stated that the assessee had opted to settle the dispute through the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme for dispute resolution.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH, MUMBAI

For Appellant: Shri. Neeraj Mangla, CA, Shri. Hemanshi Joshi, SR. DR
Pronounced: 25.04.2025

O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) 54, Mumbai (‘ld. CIT(A)’ for short), National Faceless Appeal Centre (‘NFAC’ for short) passed u/s.250 of the Income Tax Act, 1961 (‘the Act'), pertaining to the Assessment Year (‘A.Y.’ for short) 2012-13.

2.

The learned Authorised Representative (‘ld. AR’ for short) for the assessee filed an application during the course of hearing stating that the assessee has opted to settle the dispute through the Direct Tax Vivad Se Vishwas Scheme, 2024 along with Form 1 DTVSV 2024.

1.

(A.Y. 2012-13) Tejora Technologies Ltd. 3. Upon perusal of the same, we deem it fit to dismiss the appeal filed by the assessee as withdrawn with the liberty that the assessee may revive the appeal if the same has not been settled in the DTVSV scheme, if necessary. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 25.04.2025

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