Harshvardhan Piyush Chheda vs ITO | ITAT Mumbai 2025

PER PAWAN SINGH JUDICIAL MEMBER; 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi [for short to as “NFAC/Ld.CIT(A)”] dated 16.1.2023 for assessment year (AY) 2016-17. This appeal came up hearing today (16th April, 2025). 2. None appeared on behalf of the assessee, however, on perusal of record we find that assessee has availed 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.841891240270125.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 Sr-DR for the Revenue submits that he has no objection, if the appeal of the assessee is dismissed as “withdrawn”.

Harshvardhan Piyush Chedda (AY 2016-17)

I have considered the application of assessee for withdrawal of appeal and considering the prayer of assessee, the appeal of the assessee is dismissed as “withdrawn” with liberty to the assessee as well as to the Revenue that in case, if the application preferred by the assessee under DVSV-2024 does not get finally settled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 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.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order announced on 16/042025 in the Court at the time of hearing.

HARSHVARDHAN PIYUSH CHHEDA,MUMBAI vs. INCOME TAX OFFICER, MUMBAI

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