TARANNUM AAMER,MUMBAI vs. THE INCOME TAX OFFICER, 17(1)(1), MUMBAI

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ITA 1998/MUM/2024Status: DisposedITAT Mumbai28 January 2025AY 2015-16Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SMT. RENU JAUHRI (Accountant Member)5 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 considered the assessee's application for settlement under the Vivad Se Vishwas Scheme. The Tribunal decided to dismiss the appeal as withdrawn, granting liberty to the assessee to revive it if the settlement is not finalized.

What were the facts?

The assessee filed an appeal challenging an order of the CIT(A) for the Assessment Year 2015-16. During the hearing, the assessee's representative informed the tribunal that the assessee had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to opting for settlement under the Direct Tax Vivad Se Vishwas Scheme.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, “E” BENCH, MUMBAI

For Appellant: Shri. Paras Mandot, CA
For Respondent: Shri. Hemanshu Joshi (Sr. DR)
Hearing: 27.01.2025Pronounced: 28.01.2025

(Assessment Year: 2015-16) Tarannum Aamer Income Tax Officer, 17(1)(1) 1st Floor, Ayakar Bhavan, M. K. Anwar House, Ground Floor, Pandit Nagla Mini Bye Pass Road, Pandit Vs. Road, Mumbai – 400020. Nagla, Moradabad, Uttar Pradesh – 244001. PAN/GIR No. AEHPT6622C (Assessee) : (Respondent) Assessee by : Shri. Paras Mandot, CA Respondent by : Shri. Hemanshu Joshi (Sr. DR) Date of Hearing : 27.01.2025 Date of Pronouncement : 28.01.2025 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) Delhi (‘ld. CIT(A)’ for short), National Faceless Appeal Centre (‘NFAC’ for short) passed u/s.250 of the Income Tax Act, 1961 (‘the Act'), pertaining to the Assessment Year (‘A.Y.’ for short) 2015-16.

2.

During the hearing, the learned Authorised Representative (‘ld. AR’ for short) for the assessee filed an application dated 06.01.2025 stating that the assessee has opted to settle the dispute through the Direct Tax Vivad Se Vishwas Scheme, 2024 along with Form 1 DTVSV 2024.

(A.Y. 2015-16) Tarannum Aamer 3. Upon perusal of the same, we deem it fit to dismiss the appeal filed by the assessee as withdrawn with the liberty that the assessee may revive the appeal if the same has not been settled in the DTVSV scheme, if necessary. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 28.01.2025

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