SRI. GURAPPA JAYARAM REDDY(AOP),BANGALORE vs. DCIT, CIRCLE-1(1)(1), BANGALORE

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ITA 67/BANG/2025Status: DisposedITAT Bangalore31 July 2025AY 2018-19Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, at the request of the assessee's Ld.AR, dismissed both appeals as withdrawn. This dismissal was with liberty to reinstate the appeals if the assessee's applications under the Vivad Se Vishwas Scheme were not accepted.

What were the facts?

The assessee filed appeals against the order of the CIT(A)/NFAC for AY 2018-19 and 2020-21. The assessee sought to withdraw the appeals as they were availing the benefit of the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeals can be dismissed as withdrawn at the request of the assessee due to availing the Vivad Se Vishwas Scheme.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, “A’’BENCH: BANGALORE

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

Hearing: 15.07.2025Pronounced: 31.07.2025

O R D E R PERBENCH:

These appeals at the instance of the assessee are directed against the order of the ld. CIT(A)/NFAC both dated 28.11.2024 passed u/s.250 of the Income Tax Act, 1961 (in short “the Act”) vide DIN & Order No. ITBA/NFAC/S/250/2024-25/1070733939(1) for the A.Y. 2018-19 and DIN & Order No. ITBA/NFAC/S/250/2024- 25/1070734090(1) for the A.Y. 2020-21.

2.

The assessee has raised various grounds of appeal in both these appeals.

3.

At the outset, the Ld.Authorized Representative of the assessee drew our attention toan e-Mail dated 14.07.2025 in which the Ld.AR of the assessee submitted that the assessee is availing the benefit of Direct Tax Vivad Se Vishwas Scheme, 2024 and also & 68/Bang/2025 Sri Gurappa Jayaram Reddy (AOP) Page 2 of 3 submitted the Form No. 3 and accordingly requested to allow the assessee to withdraw the appeal in 2018-19.

4.

Further, the Ld.AR of the assessee also drew our attention to another e-mail dated 14.07.2025 with regard to A.Y. 2020-21 in which the Ld.AR submitted that the assessee is also availing the benefit of Direct Tax Vivad Se Vishwas Scheme, 2024 and has already filed an application. However, the assessee is awaiting Form No. 2.

5.

This being so, we accordingly at the request of the Ld.AR of the assessee dismiss both these appeals of the assessee as withdrawn with a liberty to reinstate the appeals if the assessee’s applications under the Direct Tax Vivad Se Vishwas Scheme, 2024 are not accepted.

6.

In the result, both the appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open court on 31st July, 2025

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