NILESH CHOTTALAL BOTADRA,VASAI vs. ASSESSING OFFICER, NFAC, DELHI, DELHI

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ITA 4222/MUM/2024Status: DisposedITAT Mumbai21 March 2025AY 2014-15Bench: SHRI SANDEEP GOSAIN (Judicial Member), SMT. RENU JAUHRI (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the assessee's application for withdrawal. The application was allowed, and consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal challenging an order passed by the National Faceless Appeal Centre. The assessee subsequently filed an application to withdraw the appeal, having opted for the 'Vivad-se-Sishwas, 2024 Scheme'.

What were the issues?

Whether the appeal can be dismissed as withdrawn based on the assessee's opting for the 'Vivad-se-Sishwas, 2024 Scheme' and filing a declaration.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH MUMBAI

Before: HON’BLE SHRI SANDEEP GOSAIN & HON’BLE SMT. RENU JAUHRI

For Respondent: Shri Leyaqat Ali Aafarui, Sr. AR
Hearing: 17.03.2025Pronounced: 21.03.2025

Date of Hearing 17.03.2025 Date of Pronouncement 21.03.2025 आदेश / ORDER

PER SANDEEP GOSAIN, JM:

1.

1. The present appeal has been filed by the assessee challenging the impugned order 27.06.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi / CIT(A), for the A.Y 2014- 15.

2.

An application for seeking withdrawal of present appeal has been placed on file mentioning that the assessee has voluntarily opted the ‘Vivad-se-Sishwas, 2024 Scheme’ and has filed the declaration in Form No. 1. Considering the contents of the present application the same stands allowed and the appeal filed by the assessee stands dismissed as withdrawn.

3.

In the result the appeal filed by the assessee is dismissed.

Order pronounced in the open court on 21.03.2025.

Sd/- Sd/- (RENU JAUHRI) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated 21/03/2025 KRK, PS आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��थ� / The Respondent. 2. संबंिधत आयकर आयु� / The CIT(A) 3. आयकर आयु�(अपील) / Concerned CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, मु�बई / DR, ITAT, Mumbai 5. गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, स�ािपत �ित //True Copy//

1.

उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु�बई मु�बई / ITAT, Mumbai मु�बई मु�बई

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