SANTOSH DEVAPPA SHETTY,NAVI MUMBAI vs. ITO 27(3), NAVI MUMBAI
Before: SHRI AMARJIT SINGH & SHRI SANDEEP SINGH KARHAILITA No. 158/Mum/2024 (A.Y. 2018-19)
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.
2. 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 ITA Nos.156 & 158/Mum/2024
Santosh Devappa Shetty
A.Y. 2020-21 & 2018-19
2
liberty to reinstate the appeals if its application under Direct Tax
Vivad Se Vishwas Scheme, 2024 are not accepted.
3. In the result, both the appeals of the assessee are dismissed.
Order pronounced in the open court on 11.02.2025. (SANDEEP SINGH KARHAIL) (AMARJIT SINGH)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Mumbai, Dated: 11.02.2025
Biswajit, Sr. P.S.
Copy to:
The Appellant: 2. The Respondent: 3. The CIT, 4. The DR
////
[
By Order