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Facts
The assessee filed an appeal against an order passed by the CIT(A)/NFAC. Subsequently, the assessee opted for the 'Direct Tax Vivad Se Vishwas Scheme (DTVSV) 2024' and filed the necessary forms for settlement.
Held
The Tribunal noted that the assessee has opted for the DTVSV Scheme and filed the required forms for withdrawal of the appeal. Therefore, keeping the appeal pending would serve no purpose.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Direct Tax Vivad Se Vishwas Scheme.
Sections Cited
143(3), 144C, 250, 254(2)
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Income Tax Appellate Tribunal, PUNE
Before: SHRI RAMA KANTA PANDA & SHIR PAWAN KUMAR GADALE
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “C” BENCH PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHIR PAWAN KUMAR GADALE, JUDICIAL MEMBER I.T.A.No.2923/PUN/2025 (Assessment Year : 2021-22) Bauli India Bakes & D.C.I.T.Circle- Sweets Pvt. Ltd, 1(1),PMT Bldg. Plot.No.G-146/1, vs. Shankarsheth MIDC, Baramati, Road.,Swargate, Katphal Road, Pune-411037, Pune-411013, Maharashtra. Maharashtra. (Appellant) (Respondent) For Assessee : None(Letter dated 6-04-2026) For Revenue : Shri .Prakash L Pathade.CIT-DR Date of Hearing : 21.04.2026 Date of Pronouncement : 21.04.2026 ORDER PER PAVAN KUMAR GADALE, JUDICIAL MEMBER The Assessee has filed an appeal against the order of CIT(A)/NFAC passed u/sec 143(3) r.w.s 144C and u/sec 250 of the Income Tax Act. 2. At the time of hearing, the assessee has filed a letter dated 6.04.2026 mentioning that the assessee intended to settle the tax litigation by opting for ‘ Direct Tax Vivad Se Vishwas Scheme(DTVSV) 2024’ and has filed Form no.1 declaration and Form.No.2 Certificate under DTVSV Rules. Contra, the Ld. DR has no objections.
ITA.No.2923/PUN/2025 (Bauli India Bakes & Sweets Pvt. Ltd.)
We heard the Ld.DR submissions and perused the material on record. Since the assessee has opted for ‘Direct Tax Vivad Se Vishwas Scheme(DTVSV) 2024’ and has filed an Form.No.1 and Form.no.2 vide letter dated 6.04.2026 for withdrawal of appeal. Hence we are of the view that, no purpose will be served in keeping the appeal pending. Accordingly, we dismiss the appeal of the assesse as withdrawn and the assesse is given liberty to move an application u/sec 254(2) of the Act to recall the present order in accordance with the provisions of law. 4. In the result, the appeal filed by the assessee is withdrawn and is dismissed. Order pronounced in the open court on 21.04.2026.
Sd/- Sd/- (RAMA KANTA PANDA) (PAVANKUMARGADALE) VICE PRESIDENT JUDICIAL MEMBER Pune, Dated: 21th April, 2026 Abhishek Copy of the Order forwarded to:-
The appellant 2. The respondent 3. The Ld. PCIT concerned. 4. D.R. ITAT, “B” Bench, Pune. 5. Guard File. //True Copy// By Order // Assistant Registrar, ITAT Pune.