What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme. Both parties agreed to the disposal of the appeal under the scheme. Consequently, the appeal was dismissed as withdrawn.

The assessee, Kesari Tours Private Limited, filed an appeal against the order of the CIT(A). The assessee had opted for settlement under the Vivad Se Vishwas Scheme and filed the necessary form.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee has opted for settlement under the Vivad Se Vishwas Scheme.

Kesari Tours Private Limited vs Central Circle 2, Thane | ITAT Mumbai 2025

Income Tax Appellate Tribunal, MUMBAI BENCH “E”, MUMBAI

Before: SHRI OM PRAKASH KANT & SHRI RAJ KUMAR CHAUHAN

For Appellant: Shri Ashutosh Patare, Ld

For Respondent: Shri Hemanshu Joshi, Ld

Pronounced: 15.04.2025

O R D E R 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. Page | 1

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.

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.

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 Therefore in view of foregoing, the appeal of the assessee stands dismissed as withdrawn with a liberty to the assessee to get the appeal restored in case the declaration filed under the scheme is not accepted, for whatever reasons.

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.

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

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