AMRRUT SHAVJJIBHAI GADA,MUMBAI vs. DYCIT, CIRCLE-13(2)(1), MUMBAI, MUMBAI

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ITA 3823/MUM/2023Status: HeardITAT Mumbai29 January 2025AY 2013-14Bench: Smt. Beena Pillai (Judicial Member), Shri Omkareshwar Chidara ( (Accountant Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the appellant to withdraw the appeal, as there was no objection from the DR. The appeal was dismissed as withdrawn.

What were the facts?

The appellant filed an appeal for AY 2013-14 and subsequently submitted a letter seeking to withdraw the appeal as they had already filed an application under the Direct Taxes Vivad Se Vishwas Scheme and received Form No. 2 from the PCIT.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to the appellant opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Mumbai “A” Bench, Mumbai.

Before: Smt. Beena Pillai (JM) & Shri Omkareshwar Chidara (AM)

For Appellant: Shri Ram Krishn Kedia
Hearing: 29/01/2025

O R D E R Per Omkareshwar Chidara (AM) :-

In the above cited appeal, the Ld. AR of the appellant has submitted a letter dated 25.1.2025 stating that he desires to withdraw the appeal as he already filed an application under Direct Taxes Vivad Se Vishwas Scheme and the Ld. PCIT has issued Form No. 2. In proof of the same, a copy of Form No. 2 dated 14.1.2025 issued by Ld. PCIT was submitted.

2.

The Ld. DR did not object to the same. Hence, the Bench decided to allow the appellant to withdraw the appeal.

3.

The appeal of appellant is dismissed as withdrawn. In case of dispute of issue/payment of tax subsequently, the appeal gets revived.

4.

The appeal of appellant is dismissed.

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