KAILASH RATHI ,MUMBAI vs. ITO, WD 2(1), THANE

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ITA 6561/MUM/2024Status: DisposedITAT Mumbai10 February 2025AY 2019-20Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)1 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The Tribunal allowed the application for withdrawal and dismissed the appeal as withdrawn, considering the assessee's voluntary option under the 'Vivad-se-Sishwas' scheme.

What were the facts?

The assessee filed an appeal challenging an order passed by the Commissioner of Income Tax (Exemptions). During the pendency of the appeal, the assessee sought withdrawal by filing an application to opt for the 'Vivad-se-Sishwas' scheme.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the 'Vivad-se-Sishwas' scheme?

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH MUMBAI

Before: HON’BLE SHRI SANDEEP GOSAIN & SHRI OMKARESHWAR CHIDARA

For Respondent: Shri Himanshu Joshi, Sr. DR
Hearing: 10.02.2025Pronounced: 10.02.2025

Date of Hearing 10.02.2025 Date of Pronouncement 10.02.2025 आदेश / ORDER

PER SANDEEP GOSAIN, JM:

1.

1. The present appeal has been filed by the assessee challenging the impugned order 22.10.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the Commissioner of Income Tax (Exemptions), Mumbai for the assessment year 2019-20.

2.

An application for seeking withdrawal of present appeal moved by the Ld. AR mentioning that the assessee ‘Vivad-se-Sishwas, 2024 has voluntarily opted the Scheme’ and has filed the declaration in Form No. 1. Considering the contents of the present application the same stands allowed and the appeal filed by the assessee stands dismissed as withdrawn.

3.

In the result the appeal filed by the assessee is dismissed.

Order pronounced in the open court on 10.02.2025.

Sd/- Sd/- (OMKARESHWAR CHIDARA) (SANDEEP GOSAIN) (ACCOUNTANT MEMBER) JUDICIAL MEMBER Mumbai, Dated 10/02/2025 KRK, PS आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��थ� / The Respondent. 2. संबंिधत आयकर आयु� / The CIT(A) 3. आयकर आयु�(अपील) / Concerned CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, मु�बई / DR, ITAT, Mumbai 5. गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, स�ािपत �ित //True Copy//

1.

उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु�बई मु�बई / ITAT, Mumbai मु�बई मु�बई

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