M/S. NEELANCHAL LIFESTYLE HOMES PRIVATE LIMITED,BENGALURU vs. INCOME TAX OFFICER, WARD-5(1)(1), BENGALURU

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ITA 583/BANG/2024Status: DisposedITAT Bangalore23 July 2025AY 2017-18Bench: SHRI PRASHANT MAHARISHI (Vice President), SHRI SOUNDARARAJAN K. (Judicial Member)2 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 noted that the dispute was settled under the Vivad Se Vishwas Scheme and the assessee's authorized representative sought withdrawal of the appeal.

What were the facts?

The assessee filed an appeal against the order of the National Faceless Appeal Centre for AY 2017-18. During the hearing, it was submitted that the dispute was settled under the Direct Tax Vivad Se Vishwas Scheme.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to settlement under Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI SOUNDARARAJAN K.

For Appellant: Shri Pranav, Advocate
For Respondent: Shri Thamba Mahendra, Jt.CIT(DR)(ITAT), Bengaluru
Hearing: 23.07.2025Pronounced: 23.07.2025

Per Prashant Maharishi, Vice President

1.

This appeal is filed by the assessee for the assessment year 2017-18 against the appellate order passed by the National Faceless Appeal Centre, Delhi (NFAC) [ld. CIT(A)] dated 31.1.2024.

2.

During the course of hearing of the appeal, the ld. AR for the assessee submitted that the dispute is settled under Direct Tax Vivad Se Vishwas Scheme, 2024 [DTVSVS] and Form 4 dated 25.4.2025 is issued by the Department being the order for full and final settlement of tax arrear. In view of this, the ld. AR sought withdrawal of the appeal. In this regard letter dated 23.7.2025 is filed on record. Accordingly the appeal of the assessee is dismissed as withdrawn.

Pronounced in the open court on this 23rd day of July, 2025.

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