JURI HEMA MAHANTA,GUWAHATI vs. ITO MUMBAI 30 (1) (5), KAUTALIYA BHAVAN MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH MUMBAI,
„SMC‟ BENCH,
BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGARWAL, ACCOUNTANT MEMBER
आयकरअपीलसं./ITA No. 6431/Mum/2024 (AY 2011-12)
(Physical hearing)
Juri Hema Mahanta,
Ward No. 51, 24, Zakir Hussian path
Guwahati, Assam,PIN: 781036
PAN : AYQPM 6031M]
बनाम
Vs
ITO, Ward 30(1)(5)
Mumbai
अपीलाथी/Appellant
प्रत्यथी /Respondent
ननधााररतीकीओरसे /Assessee by Ms Heena Jain Advocate
राजस्वकीओरसे /Revenue by Sh. Nihar Ranjan Samal Sr DR
सुनवाईकीतारीख/Date of hearing
17.03.2025
उद्घोषणाकीतारीख/Date of pronouncement
17.03.2025
Order under section 254(1) of Income Tax Act
PER: PAWAN SINGH, JUDICIAL MEMBER:
1. This appeal by the assessee is directed against the order of ld. CIT(A)/ NFAC
(in short, the ld. CIT(A)) dated 10.0.2024 for the Assessment Year 2011-12. 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. 809881590080123 dated 08.01.2025 and Form-2 dated 29.01.2025. The assessee has also paid tax as per the order of designated authority, copy of challan of final payment of tax dated
30/01/2025 of Rs. 40,899/- is also filed on record. The learned counsel for the assessee further submits that she may be allowed to withdraw this appeal.
Juri Hema Mahanta, (AY 2011-12)
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 DR) for the Revenue submits that he has no objection, if the appeal of the assessee is dismissed as “withdrawn” as suggested by this Bench.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 paid 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 Hence, this appeal of the assessee is dismissed as “withdrawn” with liberty to the assessee as well as to the revenue that in case, if the application preferred by the assessee under DTVSV-2024 do not get finally settled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. 4. In the result, this appeal of the assessee is dismissed as withdrawn. Order announced in open Court on 17/03/2025. (GIRISH AGARWAL) (PAWAN SINGH) Accountant Member Judicial Member
Mumbai /Dated: 17 /03/2025
Divya R. Nandgaonkar
(Stenographer)
Juri Hema Mahanta, (AY 2011-12)
3
आदेशकीप्रनतनलनपअग्रेनषत/ Copy of the order forwarded to :
अपीलाथी/ The Appellant
प्रत्यथी/ The Respondent
आयकरआयुक्त/ CIT
नवभागीयप्रनतनननध, आयकरअपीलीयआनधकरण, सूरत/ DR, ITAT, SURAT
गार्ाफाईल/ Guard File
By order/आदेशसे,
सहायकपंजीकार
आयकरअपीलीयअनधकरण,सूरत