KESARI TOURS PRIVATE LIMITED ,MUMBAI vs. CENTRAL CIRCLE 2, , THANE

PER RAJ KUMAR CHAUHAN (J.M.): 1. This appeal is filed by the appellant/assessee against the order of Ld. Commissioner of Income Tax (Appeals), Pune [hereinafter referred to as the “CIT(A)”], passed under section 250 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”] dated 03.07.2024. Kesari Tours Private Limited 2. At the outset, it is noticed that assessee has already opted for settlement of dispute for the year under Vivad Se Vishwas Scheme (VVS Scheme) announced in the 2024 Budget by the Hon’ble Finance Minister and assessee has filed the requisite Form 1 DTVSV (Vivad Se Vishwas Scheme) and awaiting for further proceeding, therefore enclosed acknowledgement of Form 1 DTVSV, 2024. 3. The same was not objected by Ld. DR and submitted that the case may be dismissed as the assessee has already opted the Vivad Se Vishwas Scheme and has filed Form 1 DTVSV, 2024. Ld. DR further submitted that even though the assessee has moved an application for adjournment, but has agreed to disposal of the appeal under Vivad Se Vishwas Scheme, therefore appeal of the assessee be dismissed. 4. We have heard the rival submissions and examined the record. We find that assessee has already opted for settlement of dispute for the year under Vivad Se Vishwas Scheme (VVS Scheme) and has filed the requisite Form 1 DTVSV, 2024 (Vivad Se Vishwas Scheme) which are enclosed as Annexure-1. Therefore in view of foregoing, the appeal of the assessee stands dismissed as withdrawn with a liberty to the assessee to Kesari Tours Private Limited get the appeal restored in case the declaration filed under the scheme is not accepted, for whatever reasons. 5. In the result, appeal filed by the assessee is dismissed as withdrawn in above terms. Order pronounced in the open court on 15.04.2025. (OM PRAKASH KANT) (RAJ KUMAR CHAUHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Mumbai / Dated 15.04.2025 Dhananjay, Sr.PS

Copy of the Order forwarded to:

(Asstt.