SMT. MAMTA SURAJDEV SHUKLA ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -4(4), RANG 4, MUMBAI

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ITA 3594/MUM/2024Status: DisposedITAT Mumbai21 February 2025AY 2014-15Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SHRI. OMKARESHWAR CHIDARA (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal deemed it fit to dismiss the appeal as withdrawn, with liberty to revive it if the settlement under the DTVSV scheme is not finalized. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal challenging the order of the CIT(A) NFAC. The assessee expressed an intention to withdraw the appeal as they opted to settle the dispute through the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.

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

For Respondent: Shri. P. D. Chougule, Sr. DR
Hearing: 19.02.2025Pronounced: 21.02.2025

(Assessment Year: 2014-15) Mamta Surajdev Shukla Assistant Commissioner of Income 104, Ragunath Krupa Building, Aarey Tax Central Circle – 4(4) Room No. 1922, 19th Floor, AIR Road, Goregaon, Mumbai - 400063 Vs. India Building, Nariman Point, Mumbai – 400021. PAN/GIR No. BLOPS4806A (Assessee) : (Respondent) Assessee by : None Respondent by : Shri. P. D. Chougule, Sr. DR. Date of Hearing : 19.02.2025 Date of Pronouncement : 21.02.2025 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.

2.

The assessee intends to withdraw the present appeal and had made a written submission dated 14.02.2025 to that effect stating that the assessee has opted to settle the dispute through the Direct Tax Vivad Se Vishwas Scheme, 2024 along with the relevant forms as per the DTVSV 2024 scheme.

(A.Y. 2014-15) Mamta Surajdev Shukla 3. Upon perusal of the same, we deem it fit to dismiss the appeal filed by the assessee as withdrawn with the liberty that the assessee may revive the appeal if the same has not been settled in the DTVSV scheme, if and when necessary. 4.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 21.02.2025

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