DR. TVACHA PRIVATE LIMITED,THANE vs. DY. CIT, CIRCLE 1, THANE

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ITA 5071/MUM/2024Status: DisposedITAT Mumbai16 April 2025AY 2018-19Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SHRI. OMKARESHWAR CHIDARA (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal deemed it fit to dismiss the appeal as withdrawn, granting the assessee liberty to revive it if the settlement under the DTVSV scheme is not finalized. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal challenging the order of the Commissioner of Income Tax (Appeals). The assessee intended to withdraw the appeal as they opted to settle the dispute through the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the assessee can withdraw the appeal due to opting for the Direct Tax Vivad Se Vishwas Scheme, and if so, under what conditions.

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. Rajesh S. Athavale, CA
For Respondent: Shri. Hemanshu Joshi SR. DR
Hearing: 09.04.2025Pronounced: 16.04.2025

(Assessment Year: 2018-19) Dr. Tvacha Private Limited Dy. Commissioner of Income Tax, Office 2, Apsara Building 7, S V Road, Circle – 1, Thane Santacruz West Mumbai – 400054. Vs. Ashar IT Park, Wagle Industrial Estate, Thane (West) – 400604. PAN/GIR No. AAECD2395J (Appellant) : (Respondent) Assessee by : Shri. Rajesh S. Athavale, CA (Virtually appear) Respondent by : Shri. Hemanshu Joshi SR. DR. Date of Hearing : 09.04.2025 Date of Pronouncement : 16.04.2025 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) Delhi (‘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) 2018-19.

2.

The assessee intends to withdraw the present appeal and had made a written submission dated 07.04.2025 to that effect stating that the assessee has opted to settle the dispute through the Direct Tax Vivad Se Vishwas Scheme, 2024 along with the relevant forms as per the DTVSV 2024 scheme.

(A.Y. 2018-19) Dr. Tvacha Private Limited 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 and when necessary. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 16.04.2025

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