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Facts
The assessee's appeal for assessment year 2010-11 was directed against an order of the National Faceless Appeal Centre (NFAC). At the time of hearing, the assessee's representative submitted that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Held
The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and Form No. 1 had been received. Consequently, the appeal was dismissed with liberty to reinstate if the scheme application was not accepted.
Key Issues
The primary issue was the dismissal of the appeal due to 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
Naresh Choithram Sewlani ACIT – TDS Range, DCIT Circle-1, Kalyan Flat 301, Wing Natali, Kalyan Vs. Murbad Road, Tharwani Solittiare, Thane-421301. PAN: AVPPS 1913 G (Appellant) (Respondent) Present for: Assessee by : Shri Rajesh Sewlani (Virtually present) Revenue by : Ms. Monika Pande, Sr. DR Date of Hearing : 04.02.2025 Date of Pronouncement : 11.02.2025 O R D E R
PER AMARJIT SINGH, ACCOUNTANT MEMBER:
The appeal of the assessee for the assessment year 2010-11 is directed against the order dated 30.08.2024 passed by the ld. National Faceless Appeal Centre (NFAC), Delhi.
At the time of hearing, the ld. AR for the assessee filed letter dated 29.10.2024 and submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. Before us, the ld. Counsel also submitted that Form No. 1 of Vivad Se Vishwas Scheme, 2024 filed has also been received. In light of the above and after considering the submission that assessee had received Form No. 1 under Vivad Se Vishwas Scheme 2024, we dismiss the appeal of the assessee with the liberty to reinstate the appeal if its application under Direct Tax Vivad Se Vishwas Scheme, 2024 is not accepted.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the open court on 11.02.2025.