ADARSH JAN SEVA MANDAL,MUMBAI vs. THE COMMISSIONER OF INCOME TAX (APPEALS), DELHI
Before: SHRI PAWAN SINGH, JUDICIALMEMBER & SHRI GIRISH AGRAWALAssessment Year: 2019-20
PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by assessee is against the order of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, vide order no. ITBA/NFAC/S/250/2024-25/1069639333(1), dated 14.10.2024 passed against the assessment order by National Faceless Assessment Centre, Delhi, u/s. 143(3) r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 17.09.2021 for AY 2019-20. 2. Assessee has placed on record a written submission dated 05.03.2025, wherein it has opted to resolve the dispute in this appeal under Vivad Se Vishwas Scheme-2024’ (VSV, 2024 scheme). Assessee has filed Form-1 dated 28.012.2024 against which the designated
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Adarsh Janseva Mandal, AY 2019-20
authority has issued a certificate in Form-2 determining tax payable/refundable position, under the scheme.
Considering these facts on record and assessee having paid the demand as required under the said scheme, we find it appropriate to dismiss the appeal as withdrawn, pursuant to the option availed by assessee for resolving the dispute in this appeal under VSV, 2024. Accordingly, appeal of the assessee is dismissed with a liberty to restore / revive the appeal, in case the application for ‘Vivad Se Vishwas Scheme-2024’ do not materialize or is not accepted by the department.
In the result, appeal of the assessee is dismissed.
Order is pronounced in the open court on 25 March, 2025 (Pawan Singh)
Accountant Member
Dated: 25 March, 2025
MP, Sr.P.S.
Copy to :
1. The Appellant
2. The Respondent
3. DR, ITAT, Mumbai
4. 5. Guard File
CIT
BY ORDER,
(Dy./Asstt.