MANSUKHLAL HARIDAS SHAH (HUF),MUMBAI vs. INCOME TAX OFFICER WARD, 1(2), THANE

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ITA 3301/MUM/2024Status: DisposedITAT Mumbai04 March 2025AY 2008-09Bench: Smt. Kavitha Rajagopal (Judicial Member), Shri Omkareshwar Chidara ( (Accountant Member)2 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Tribunal decided that the appeals filed by the assessee for assessment years 2008-09 and 2009-10 are to be dismissed as withdrawn. The reasoning is based on the assessee's voluntary decision to opt for the Direct Tax Vivad Se Vishwas Scheme, 2024, and the subsequent filing of a declaration under Form No. 1. The assessee formally requested the withdrawal of the appeals on this ground. The revenue did not raise any objection to this request. Therefore, the Tribunal acceded to the assessee's request. The operative direction is the dismissal of the appeals as withdrawn. No issue was expressly left undecided.

What were the facts?

The appeals, ITA Nos. 3301/MUM/2024 and 3302/MUM/2024, were filed by Mansukhlal Haridas Shah HUF (the assessee) against the Income Tax Officer, Ward 1(2) (the revenue) for assessment years 2008-09 and 2009-10 respectively. The appeals challenged additions made by the Assessing Officer (AO) concerning unexplained expenditure. On the date of hearing before the Income Tax Appellate Tribunal (ITAT), the assessee's authorized representative filed a letter dated 20.02.2025. This letter stated that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and filed a declaration in Form No. 1. Consequently, the assessee requested the withdrawal of the appeals for both assessment years.

What were the issues?

1. Whether the appeals filed by the assessee for assessment years 2008-09 and 2009-10 should be dismissed as withdrawn, in light of the assessee opting for the Direct Tax Vivad Se Vishwas Scheme, 2024. Assessee's contention: The assessee, through its authorized representative, submitted a letter requesting the withdrawal of the appeals. This was based on the assessee having opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and having filed a declaration under Form No. 1 of the said scheme. The assessee sought the dismissal of the appeals as withdrawn. Revenue's contention: The revenue's representative (Ld. DR) did not object to the assessee's request for withdrawal of the appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Mumbai “K(SMC

Before: Smt. Kavitha Rajagopal (JM) & Shri Omkareshwar Chidara (AM)

For Appellant: Shri Prince Thakur on

For Respondent: Shri Kiran Unavekar

Heard together (2 matters)

ITA No. 3301/MUM/2024

ITA No. 3302/MUM/2024

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

In the above captioned appeals, the appellant filed appeals with the ITAT on the issue of unexplained expenditure added by the Ld. AO.

On the date of hearing before the ITAT, Ld. AR of the appellant Shri Nilesh Joshi filed a letter dated 20.2.2025 stating that the appellant has opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and filed declaration under Form No. 1 of DTVSV 2024 and requested the Bench to withdraw the appeal in both assessment years 2008-09 & 2009-10. Ld. DR did not object for the same.

Appeals of appellant are dismissed as withdrawn.

Order pronounced in the open Court on 04/03/2025.

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