ISRAR MOINUDDIN KHAN , THANE vs. ITO, THANE

PDF · subscribers
ITA 5683/MUM/2024Status: DisposedITAT Mumbai30 January 2025AY 2013-14Bench: SHRI AMARJIT SINGH (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial 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 noted that the assessee had opted for the Vivad Se Vishwas Scheme. Considering this submission, the appeal was dismissed, with the liberty to reinstate if the scheme application is not accepted.

What were the facts?

The assessee filed an appeal against an order passed by the National Faceless Appeal Centre (NFAC), Delhi. During the hearing, it was submitted that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and had received Form No. 1.

What were the issues?

Whether the appeal can 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 “C”, MUMBAI

Before: SHRI AMARJIT SINGH & SHRI RAHUL CHAUDHARY

For Appellant: Shri Sanjay Vacha on behalf of Shri Sanjay B. Sharma & Co
For Respondent: Shri Mahesh Pamnani, Sr. DR
Hearing: 29.01.2025Pronounced: 30.01.2025

O R D E R

PER AMARJIT SINGH, ACCOUNTANT MEMBER:

1.

The appeal of the assessee for the assessment year 2013-14 is directed against the order dated 18.09.2024 passed by the ld. National Faceless Appeal Centre (NFAC), Delhi.

2.

At the time of hearing, the ld. AR for the assessee filed letter dated 27.01.2025 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.

3.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court on 30.01.2025.

Recent GST High Court judgments

Search GST case law →