THOMAS MANUAL DMELLO,MUMBAI vs. ITO 10(2)(1), MUMBAI

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ITA 2911/MUM/2024Status: DisposedITAT Mumbai23 January 2025AY 2010-11Bench: SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SMT. RENU JAUHRI (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal, noting that the Departmental Representative did not oppose the prayer. Accordingly, the appeal was dismissed as withdrawn.

What were the facts?

The assessee had filed an appeal against an order passed by the CIT(A) for the assessment year 2010-11. The assessee later opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024, completing the payment and consequently requested to withdraw the appeal.

What were the issues?

Whether an appeal can be withdrawn by the assessee upon settling the tax arrears under the Direct Tax Vivad Se Vishwas Scheme.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

Before: SHRI SANDEEP SINGH KARHAILSMT. RENU JAUHRI

For Appellant: Shri Brijesh Vyas, CA
For Respondent: Shri Hemanshu Joshi, Sr. DR

Date of Hearing – 23/01/2025 Date of Order - 23/01/2025

O R D E R PER SANDEEP SINGH KARHAIL, J.M.

The assessee has filed the present appeal against the order dated 27.03.2024, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the assessment year 2010-11.

2.

Vide letter dated 13.01.2025, the assessee has requested for withdrawal of the appeal, as the assessee had preferred settlement under Direct Tax Vivad Se Vishwas Scheme, 2024 and Form 2 was issued on 09.01.2025 and the assessee has also made the payment on 15.01.2025 towards full and final settlement of tax arrears for the assessment year under consideration.

3.

Learned Departmental Representative does not oppose the prayer so made by the assessee.

4.

In view of the aforesaid, we accept the request of the assessee for withdrawal of its appeal for the assessment year 2010–11.

5.

In the result, the appeal by the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 23/01/2025

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