PARMAR CO-OP HOUSING SOCIETY LTD,MUMBAI vs. CIT (A), MUMBAI

ITA 6020/MUM/2024Status: DisposedITAT Mumbai14 January 2025AY 2014-15Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member)1 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that since the Assessee has settled the dispute under the Vivad Se Vishwas Scheme and paid the tax, the appeal is liable to be dismissed as withdrawn.

What were the facts?

The Assessee preferred an appeal against the order dated 26.09.2024 passed by the Ld. Addl./Joint Commissioner of Income Tax (Appeals) for AY 2014-15. The Assessee has settled the dispute by availing the Vivad Se Vishwas Scheme 2024 and paid the disputed tax amount.

What were the issues?

Whether an appeal is liable to be dismissed as withdrawn when the Assessee has settled the dispute under the Vivad Se Vishwas Scheme and paid the tax.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY

For Respondent: Shri Kiran Unavekar, Sr. D.R

Hearing: 14.01.2025Pronounced: 14.01.2025

Per : Narender Kumar Choudhry, Judicial Member:

This appeal has been preferred by the Assessee against the order dated 26.09.2024, impugned herein, passed by the Ld. Addl/Joint Commissioner of Income Tax (Appeals) (in short “Ld. Addl./Joint Commissioner”) under section 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2014-15.

M/s. Parmar Co-Op Housing Society Ltd. 2. The Assessee has settled the dispute by availing the amnesty scheme introduced by the Revenue Department in the name of Vivad Se Vishwas Scheme 2024 and already paid the disputed amount of tax determined at Rs.1,07,495/-, hence the appeal of the Assessee is liable to be dismissed as withdrawn.

Thus, the appeal of the Assessee is dismissed as withdrawn.

Order pronounced in the open court on 14.01.2025.

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