MR. PAWAN WASANT BORLE ,MUMBAI vs. ITO(IT) WARD 1(3)(1), MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH,
‘I’ BENCH MUMBAI
BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND MISS PADMAVATHY S, ACCOUNTANT MEMBER
(Hybrid hearing)
Pawan Borle,
Fl 02, SPENTA APTS. H. No.69,
6th Main, Ist Cross,
Bangalore -560038,Karnataka
[PAN : AEPB 4608 M]
बनाम
Vs
Income tax Officer, International
Tax Ward-1(3)(1) Mumbai.
अपीलाथŎ/Appellant
ŮȑथŎ /Respondent
िनधाŊįरतीकीओरसे /Assessee by Ms Shika Uma Agarwal-AR
राजˢकीओरसे /Revenue by Shri Krishan Kumar– Sr. DR
सुनवाईकीतारीख/Date of hearing
08.04.2025
उद्घोषणाकीतारीख/Date of pronouncement
08.04.2025
Order under section 254(1) of Income Tax Act
PER: PADMAVATHY S AM:
1. This appeal by the assessee is directed against the order of learned
Commissioner of Income Tax (Appeals)-55, Mumbai [in short, the ld. CIT(A)]
dated 27/08/2024 for the Assessment Year 2015-16. 2. At the outset of hearing, the learned Authorised Representative (ld. AR) of the assessee submits that the assessee has applied for seeking the benefits of Direct
Vivad Se Vishwas-2024 (DTVSV-2024) and has received Form No. 1 vide
DIN/acknowledgement No. 787524430301224 dated 30/12/2024, however other Form are not received. The assessee is ready to pay tax as per the order of designated authority. The learned AR for the assessee further submits that she may be allowed to withdraw this appeal.
Pawan Borle (AY 2015-16)
2
On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) for the Revenue submits that he has no objection, if the appeal of the assessee is dismissed as “withdrawn” as suggested by this Bench.
We have considered the rival submissions of both the parties and considering the facts that the assessee has already filed application before the prescribed authority under DTVSV-24 and have undertaken to pay the tax liability as determined by designated authority. Hence, this appeal of the assessee is dismissed as “withdrawn” with liberty to the assessee as well as to the revenue that in case, if the application preferred by the assessee under DTVSV-2024 do not get finally settled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 this appeal or any further direction and in such event, the appeal shall get restored. The Assessing Officer is directed to pass the consequential order.
In the result, this appeal of the assessee is dismissed as withdrawn.
Order announced in open Court on 08/04/2025 at the time of hearing at the time of hearing. (PAWAN SINGH) (PADMAVATHY S.)
Judicial Member Accountant Member
Mumbai Dated: 08/04/2025
*Self
आदेशकीŮितिलिपअŤेिषत/ Copy of the order forwarded to :
अपीलाथŎ/ The Appellant
ŮȑथŎ/ The Respondent
आयकरआयुƅ/ CIT
िवभागीयŮितिनिध, आयकरअपीलीयआिधकरण, मुंबई / DR, ITAT, Mumbai
गाडŊफाईल/ Guard File
Pawan Borle (AY 2015-16)
3
By order/आदेशसे,
सहायकपंजीकार
आयकरअपीलीयअिधकरण, मुंबई