GANESH GRAMASTHA SEVA MANDAL,MUMBAI vs. ITO 102, EXEM. WARD 1(3) , MUMBAI

PDF · subscribers
ITA 6412/MUM/2024Status: DisposedITAT Mumbai20 March 2025AY 2011-12Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)5 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee wished to withdraw the appeals as they had opted for the 'Vivad Se Vishwas' scheme and paid the demanded tax. The Revenue did not object, and the appeals were dismissed as withdrawn.

What were the facts?

The assessee preferred these appeals against the order of the Commissioner of Income Tax. During the hearing, the assessee filed a withdrawal application, having moved an application under the 'Vivad Se Vishwas' scheme and deposited the disputed tax demand.

What were the issues?

Whether the appeals can be dismissed as withdrawn upon the assessee opting for the 'Vivad Se Vishwas' scheme.

Which sections of the Income-tax Act were involved?

Section 250,Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘G’ BENCH

Before: SHRI VIKRAM SINGH YADAV & SHRI RAHUL CHAUDHARY

For Appellant: Shri. Prashant Ghumare
For Respondent: Shri. Dr. Kishor Dhule
Hearing: 17/03/2025Pronounced: 20/03/2025

Heard together (3 matters)

ITA No. 6412/MUM/2024
ITA No. 6414/MUM/2024
ITA No. 6416/MUM/2024

Read from the judgment's own cause title. This page is filed under one of them.

& 6416/MUM/2024 Ganesh Gramastha Seva Mandal आदेश / O R D E R PER BENCH : These appeals have been preferred by the assessee against the order passed by the Commissioner of Income Tax, Delhi (‘ld. CIT’ for short) passes u/s. 250 of the Income Tax Act, 1961, (‘the Act’ for short), dated 07.10.2024 pertaining to A.Y. 2010-11 to 2013- 14 and 2015-16 to 2016-17.

2.

During the course of hearing, the ld AR submitted that the assessee has filed withdrawal application in these cases stating that it wishes to withdraw the present appeal as it has since moved an application under the Direct tax “Vivad Se Vishwas” scheme 2024 and Form no. 2 has since been issued by the Competent authority and it has also deposited disputed tax demand so determined by the Competent authority in all these cases. It was accordingly submitted that the appeals so filed by the assessee may be allowed to be withdrawn.

3.

The Ld. DR, on the other hand, was unable to controvert the facts submitted by the assessee and didn’t object to application seeking withdrawal of the subject appeals.

4.

After hearing both the parties and considering the material available on record and the prayer so made by the assessee, the subject appeals of the assessee are dismissed as withdrawn. However, it is observed that in case Assessee fails to avail the benefit of this scheme due to any technicalities, then Assessee & 6416/MUM/2024 Ganesh Gramastha Seva Mandal will be at liberty to get these appeals revived by filing the misc. application and which should be filed within limitation period so provided u/s 254(2) of the Act.

In the result, the appeals of the assessee are dismissed.

Order pronounced in open court on 20.03.2025.

Latest GST High Court judgments

Search GST case law →