CHETNA SHITALKUMAR GORAWALA ,MUMBAI vs. ITO WARD 42(1)(1), MUMBAI

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ITA 6564/MUM/2024Status: DisposedITAT Mumbai24 February 2025AY 2017-18Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SHRI. OMKARESHWAR CHIDARA (Accountant Member)6 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The Tribunal dismissed the appeal as withdrawn, granting liberty to the assessee to revive it if the settlement under the DTVSV scheme was not finalized. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2014-15. The assessee intended to settle the dispute through the Direct Tax Vivad Se Vishwas Scheme. On the date of hearing, no one appeared on behalf of the assessee.

What were the issues?

Whether the appeal filed by the assessee can be dismissed as withdrawn when the assessee intends to settle the dispute through a scheme and fails to appear on the hearing date.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: AND SHRI. OMKARESHWAR CHIDARA, AM

For Respondent: Shri. Anil Gupta, SR. DR

Hearing: 24.02.2025Pronounced: 24.02.2025

(Assessment Year: 2017-18) Chetna Shitalkumar Gorawala ITO Ward 42(1)(1) H11, 403, Palm Acres CHS, MHADA C41-43, G Block BKC, Gilban Area, Vs. Complex, Sion East, Mumbai – 400022 Bandra East, Mumbai – 400051. PAN/GIR No. ANXPG2161Q (Assessee) : (Respondent) Assessee by : None Respondent by : Shri. Anil Gupta, SR. DR. Date of Hearing : 24.02.2025 Date of Pronouncement : 24.02.2025 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) 52, Mumbai (‘ld. CIT(A)’ for short), National Faceless Appeal Centre (‘NFAC’ for short) passed u/s.250 of the Income Tax Act, 1961 (‘the Act'), pertaining to the Assessment Year (‘A.Y.’ for short) 2014-15.

The assessee intends to settle the dispute in the present appeal through the Direct Tax Vivad Se Vishwas Scheme, 2024 in its submission dated 05.02.2025. and had sought for an adjournment on that date. Today, when the matter came up before us, for hearing, none was present on behalf of the assessee neither was any adjournment application filed.

(A.Y. 2017-18) Chetna Shitalkumar Gorawala 3. Upon perusal of the records, we deem it fit to dismiss the appeal filed by the assessee as withdrawn with the liberty that the assessee may revive the appeal if the same has not been settled in the DTVSV scheme, if and when necessary. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 24.02.2025

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