BHAGWATILAL MANGILAL JAIN,MIRA ROAD vs. ASSESSING OFFICER, NFAC, DELHI, DELHI

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ITA 6737/MUM/2024Status: DisposedITAT Mumbai12 February 2025AY 2014-15Bench: JUSTICE (RETD.) C.V. BHADANG (President), SHRI AMARJIT SINGH (Accountant Member)2 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 assessee's application to withdraw the appeal. Given that the assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and had already paid the tax liability, the Tribunal allowed the withdrawal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal challenging an order from the Commissioner of Income Tax (Appeals) for the assessment year 2014-15. Subsequently, the assessee filed an application to withdraw the appeal, having opted for the Direct Tax Vivad Se Vishwas Scheme, 2024. The assessee confirmed payment of the determined tax liability as evidenced by Form No. 2 and a challan.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for the Direct Tax Vivad Se Vishwas Scheme and paying the determined tax liability.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “B”, MUMBAI

Before: JUSTICE (RETD.) C.V. BHADANG & SHRI AMARJIT SINGH

For Respondent: Ms. Monika H. Pande
Hearing: 12/02/2025Pronounced: 12/02/2025

PER JUSTICE (RETD.) C.V. BHADANG, PRESIDENT :

1.

This appeal is filed by the assessee challenging the order dated 06.11.2024 passed by the learned Commissioner of Income Tax (Appeals), Pune-11. The appeal pertains to assessment year 2014-15.

2.

The appellant-assessee has filed an application dated 07.02.2025 seeking permission to withdraw the appeal as the appellant has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. It is stated that the appellant was issued Form no. 2 determining the tax liability which has been paid by the appellant vide challan dated 13.01.2025. The appellant has enclosed copy of Form nos. 1 & 2 alongwith copy of the challan with his application.

Order pronounced in the open court on 12/02/2025.

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