Loading judgment…
Facts
The Revenue preferred two appeals against the orders of the CIT(A) for AY 2013-14 and 2014-15. The assessee had filed an application under the Direct Tax Vivad-Se-Vishwas Scheme, 2024, which was accepted by the Revenue.
Held
The Tribunal noted that the assessee had filed an application under the Vivad-Se-Vishwas Scheme, which was accepted and a certificate was issued. Therefore, the appeals were dismissed as withdrawn.
Key Issues
Whether the appeals can be dismissed as withdrawn when the assessee has opted for and been accepted under the Direct Tax Vivad-Se-Vishwas Scheme, 2024.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI “C” BENCH, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY , JM & SHRI PRABHASH SHANKAR, AM
िनधा�रती की ओर से /Assessee by : None(letter dtd. 10.02.2025) राज�व क� ओर से /Revenue by : Shri Mahesh Pamnani, Sr. DR : 11/02/2025 सुनवाई क� तार�ख / Date of Hearing घोषणा क� तार�ख/Date of Pronouncement : 18/02/2025 आदेश / O R D E R Per Bench :
These two appeals preferred by the Revenue arise out of the order passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, both dated 22.08.2024 for the Assessment Years 2013-2014 & 2014- 2015.
In both the appeals, applications have been filed on behalf of the assessee both dated 10.02.2025 mentioning therein that both the appeals may be withdrawn as the assessee has filed an application under Direct Tax Vivad-Se-Vishwas Scheme, 2024 in Form No.1 on 27.12.2024, whereby the Revenue has accepted the same and issued the Form No.2.
The contents of one of the applications filed for A.Y.2013-2014 are as under :-
Similar contents have also been mentioned in the letter dated 10.02.2025 filed in the appeal for A.Y.2014-2015.
In view of the above, we dismiss both the appeals of the assessee as withdrawn with the liberty that the assessee can revive the said appeals, if in case; the same are not settled through DTSVS, 2024.
In the result, both appeals of the assessee are dismissed.
Order pronounced in the open court on 18/02/2025.