IFTEKHAR AHMAD,BHIWANDI vs. INCOME TAX OFFICER INTERNATIONAL TAX WARD1(1)(1),MUMBAI, MUMBAI

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ITA 471/MUM/2025Status: DisposedITAT Mumbai10 March 2025AY 2015-2016Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI VIKRAM SINGH YADAV (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee wished to withdraw the appeal as they had opted for the Vivad Se Vishwas scheme and deposited the tax. The DR did not object. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the ITO. The assessee subsequently filed a withdrawal application stating that they had moved under the Vivad Se Vishwas scheme and deposited the disputed tax demand.

What were the issues?

Whether the assessee can withdraw the appeal after opting for the Vivad Se Vishwas scheme and depositing the tax demand.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘I’ BENCH

For Respondent: Shri. Krishna Kumar
Hearing: 10/03/2025Pronounced: 10/03/2025

आदेश / O R D E R PER VIKRAM SINGH YADAV (A.M): This appeal has been preferred by the assessee against the order passed by the ITO ward 1(1)(1), Mumbai u/s. 143(3) r.w.s 147 r.w.s 144C(13) of the Act dated 20.01.2025 pertaining to A.Y. 2015-16.

2.

None appeared on behalf of the assessee. However, a withdrawal application dated 20/02/2025 has been submitted Iftekhar Ahmad by the assessee stating that he wishes to withdraw the present appeal as he has since moved an application under the Direct tax “Vivad Se Vishwas” scheme 2024 and the Competent authority has since issued Form no. 2 dated 13.02.2025 and thereafter, the assessee has also deposited disputed tax demand so determined amounting to Rs. 8,70,226/-. It was accordingly submitted that the appeal so filed by the assessee may be allowed to be withdrawn.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 appeal.

4.

After hearing both the parties and considering the material available on record and the prayer so made by the assessee, the appeal of the assessee is dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed.

Order pronounced in open court on 10.03.2025.

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