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Facts
The assessee filed appeals against the order dated 18.07.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi for assessment years 2020-21 and 2018-19. The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 by filing Form 1 on 31.01.2025.
Held
The Tribunal noted that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024. Consequently, the appeals were dismissed with liberty to reinstate if the scheme application was not accepted.
Key Issues
Whether the appeals should be dismissed in light of the assessee opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
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Income Tax Appellate Tribunal, MUMBAI BENCH “B”, MUMBAI
Before: SHRI AMARJIT SINGH & SHRI SANDEEP SINGH KARHAIL
Santosh Devappa Shetty ITO 27(3), Navi Mumbai. NL-2/12/C/3, Sector-9, Nerul Vs. (East), Navi Mumbai – 400706. PAN: AARPS 9295 A (Appellant) (Respondent) Present for: Assessee by : Ms. Siddhi Mane Revenue by : Ms. Monika H. Pande, Sr. DR Date of Hearing : 03.02.2025 Date of Pronouncement : 11.02.2025 O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER: Both the appeals of the assessee for the assessment year 2020-21 & 2018-19 are directed against the order both dated 18.07.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi.
At the time of hearing, the ld. AR for the assessee filed letter dated 03.02.2025 along with copy of Form 1 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 and stated that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. In light of the above and after considering the copies of Form 1 Direct Tax Vivad Se Vishwas Scheme, 2024 in both the cases filed on 31.01.2025, we dismiss both the appeals of the assessee with the
In the result, both the appeals of the assessee are dismissed.
Order pronounced in the open court on 11.02.2025.