ALIASAGAR YUSUF MOTORWALA ,MUMBAI vs. ITO, WARD, 22(1)(6), MUMBAI

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ITA 6699/MUM/2024Status: DisposedITAT Mumbai10 February 2025AY 2013-14Bench: SHRI B.R. BASKARAN (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)1 pages
AI SummaryDismissed as withdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal as the Ld. DR did not raise any objections. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the NFAC, Delhi. The assessee later sought to withdraw the appeal due to filing an application under the Direct Tax Vivad se Vishwas (DTVSV) 2024 scheme.

What were the issues?

Whether the assessee can withdraw the appeal after filing under the DTVSV scheme, and if so, should the appeal be dismissed as withdrawn.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “A”, MUMBAI

Before: SHRI B.R. BASKARAN & SHRI ANIKESH BANERJEE

For Appellant: Ms. Mansi Makwana
For Respondent: Shri Ram Krishn Kedia (SR DR)
Hearing: 10/02/2025Pronounced: 10/02/2025

Instant appeal of the assessee was filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi *for brevity, ‘Ld.CIT(A)’) passed under section 250 of the Income-tax Act, 1961 (for brevity, ‘the Act’), date of order 10/12/2024 for A.Y. 2013-14. The impugned order was emanated from the order of the National Faceless Assessment Centre Delhi, passed under section 147 read with section 144, read with section 144B of the Act, date of order 16/03/2022.

Aliasgar Yusuf Motorwala 2. The assessee, vide its letter dated January 20,2025, filed in this office on 21/01/2025, sought to withdraw the appeal on account of the following reasons: - “I would like to inform that I have filed application under the Direct Tax Vivad se Vishwas (DTVSV) 2024 scheme. As per Form 2 issued by the Commissioner of Income Tax (CIT), proof of withdrawal of the appeal is requisite for submission to be enclosed with Form 3 under the said scheme.”

3.

The Ld. DR did not raise any objection in allowing the assessee to withdraw the appeal for the reasons stated above. In the circumstances, in view of the agreed proposition, we dismiss the appeal, as withdrawn.

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