ANAND BABURAO WALINJKAR,MUMBAI vs. INCOME TAX OFFICER 20 (1)(1), MUMBAI

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ITA 4139/MUM/2024Status: DisposedITAT Mumbai06 February 2025AY 2017-18Bench: MS PADMAVATHY S (Accountant Member), SHRI RAJ KUMAR CHAUHAN (Judicial Member)2 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The Tribunal allowed the assessee's application for withdrawal, thereby dismissing the appeal as withdrawn. The appellant was granted liberty to revive the appeal if they do not succeed under the 'Vivad-se-Vishwas, 2024 Scheme'.

What were the facts?

The department filed an appeal before the Tribunal against an order passed by the Ld. Commissioner of Income Tax (Appeal) for Assessment Year 2017-18. Subsequently, the assessee moved an application to withdraw the appeal, stating that they had opted to settle the disputes under the 'Vivad-se-Vishwas, 2024 Scheme / DTVSV Act' and had filed the necessary declaration in Form No. 1.

What were the issues?

Whether the appeal should be allowed to be withdrawn and dismissed, given the assessee's election to settle the dispute under the Vivad-se-Vishwas Scheme.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, “K(SMC

Before: MS PADMAVATHY S & SHRI RAJ KUMAR CHAUHANDr. Ambedkar Road,

For Appellant: Shri. Anant Pai
For Respondent: Shri Kiran Unavekar, CIT(DR)
Hearing: 06.02.2025Pronounced: 06.02.2025

Date of Hearing 06.02.2025 Date of Pronouncement 06.02.2025 आदेश / ORDER

PER RAJ KUMAR CHAUHAN, JM:

1.

The department is in appeal before the Tribunal against the order dated 20.06.2024 passed by the Ld. Commissioner of Income Tax (Appeal), Mumbai [in short “CIT(A)”] passed u/s 250 of the Income Tax Act [in short “the Act] for A.Y. 2017-18.

2.

An application for seeking withdrawal of present appeal moved by the assessee mentioning that the assessee has opted to settle the disputes under the ‘Vivad-se- Sishwas, 2024 Scheme / DTVSV Act’ on 06.01.2025 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contents of the present application the same stands allowed and the appeal filed by the assessee stands dismissed as withdrawn with liberty to revive the appeal if appellant does not succeed under the ‘Vivad-se-Sishwas, 2024 Scheme’.

3.

In the result the appeal filed by the assessee is dismissed and withdrawn. Order pronounced in the open court on 06.02.2025.

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