BANKESH CHANDRA AGRAWAL,MUMBAI vs. DCIT, CC 3(3), MUMBAI

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ITA 559/MUM/2024Status: DisposedITAT Mumbai21 February 2025AY 2011-12Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SHRI. OMKARESHWAR CHIDARA (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 noted the assessee's applications to settle disputes under the Vivad Se Vishwas Scheme and decided to dismiss the appeals as withdrawn. The liberty was granted to revive the appeals if the settlement was not successful.

What were the facts?

The assessee filed appeals challenging the order of the CIT(A) for Assessment Years 2014-15 and 2015-16. The assessee subsequently filed applications to settle the disputes through the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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, “SMC” BENCH, MUMBAI

Before: AND SHRI. OMKARESHWAR CHIDARA, AM

For Appellant: Ms. Ishita Kasliwal
For Respondent: Shri. P. D. Chougule, SR. DR
Hearing: 20.02.2025Pronounced: 21.02.2025

O R D E R Per Kavitha Rajagopal, J M: These appeals have been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals)-8, Mumbai (‘ld. CIT(A)’ 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 and 2015-16.

1.

(A.Y. 2011-12) 2. The assessee filed an application dated 17.01.2025 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. 3. Upon perusal of the same, we deem it fit to dismiss the appeals filed by the assessee as withdrawn with the liberty that the assessee may revive the appeal if the same has not been settled in the DTVSV scheme, if and when necessary. & 558/Mum/2024 (A.Y. 2011-12 & 2012-13) Bankesh Chandra Agarwal 4. In the result, the appeal filed by the assessee is dismissed as withdrawn.

(A.Y. 2012-13) 5. The learned Authorised for the assessee filed an application dated 19.02.2025 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 6. Upon perusal of the same, we deem it fit to dismiss the appeals 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.

7.

In the result, the appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open court on 21.02.2025

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