CLASSIC CORPORATION,MUMBAI vs. ACIT, CC-4(4), MUMBAI

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ITA 6149/MUM/2024Status: DisposedITAT Mumbai25 February 2025AY 2017-18Bench: HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI PRABHASH SHANKAR (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The Tribunal considered the application and allowed it, dismissing the appeal as withdrawn. The order was pronounced in open court.

What were the facts?

The assessee filed an appeal against an order passed by the National Faceless Appeal Centre. The assessee subsequently filed an application seeking withdrawal of the appeal.

What were the issues?

Whether the appeal filed by the assessee can be withdrawn and dismissed as withdrawn based on the assessee's voluntary opting for the Vivad-se-Sishwas scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH MUMBAI

Before: HON’BLE SHRI SANDEEP GOSAIN & HON’BLE SHRI PRABHASH SHANKAR

For Appellant: Shri Bhavik Chheda
For Respondent: Shri Mahesh Pamnani, Sr. DR
Hearing: 19.02.2025Pronounced: 19.02.2025

Date of Hearing 19.02.2025 Date of Pronouncement 19.02.2025 आदेश / ORDER

PER SANDEEP GOSAIN, JM:

1.

1. The present appeal has been filed by the assessee challenging the impugned order 30.09.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2017-18.

2.

An application for seeking withdrawal of present appeal moved by the Ld. AR mentioning that the assessee ‘Vivad-se-Sishwas, 2024 has voluntarily opted the 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contents of the present application the same stands allowed and the appeal filed by the assessee stands dismissed as withdrawn.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 19.02.2025.

Sd/- Sd/- (PRABHASH SHANKAR) (SANDEEP GOSAIN) (ACCOUNTANT MEMBER) JUDICIAL MEMBER Mumbai, Dated 19/02/2025 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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