SANTOSH DEVAPPA SHETTY,NAVI MUMBAI vs. ITO 27(3), NAVI MUMBAI

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ITA 156/MUM/2024Status: DisposedITAT Mumbai11 February 2025AY 2020-21Bench: SHRI AMARJIT SINGH (Accountant Member), SHRI SANDEEP SINGH KARHAIL (Judicial Member)3 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 that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024. Considering the same, the Tribunal dismissed both appeals filed by the assessee.

What were the facts?

The assessee filed appeals against the order dated 18.07.2023 passed by the NFAC. At the time of hearing, the assessee's AR submitted a letter indicating that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeals should be dismissed in light of the assessee opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.

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: SHRI AMARJIT SINGH & SHRI SANDEEP SINGH KARHAIL

For Appellant: Ms. Siddhi Mane
For Respondent: Ms. Monika H. Pande, Sr. DR
Hearing: 03.02.2025Pronounced: 11.02.2025

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.

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

3.

In the result, both the appeals of the assessee are dismissed.

Order pronounced in the open court on 11.02.2025.

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