DOBERMAN SECURITY SOLUTIONS PRIVATE LIMITED ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2)(1), BANGALORE

ITA 1827/BANG/2024Status: DisposedITAT Bangalore19 June 2025AY 2019-20Bench: SHRI PRASHANT MAHARISHI (Vice President), SHRI KESHAV DUBEY (Judicial Member)5 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that as per Section 91(2) of the DTVSV Scheme, 2024, pending appeals are deemed withdrawn upon issuance of a certificate under Section 92(1). The Tribunal accordingly dismissed the appeal as withdrawn at the assessee's request.

What were the facts?

The assessee's appeal was delayed by 445 days. The assessee sought to opt for the Vivad Se Vishwas (VSV) Scheme, 2024, and requested the appeal be dismissed as withdrawn to pursue settlement under the scheme. The Revenue had no objection to the withdrawal.

What were the issues?

Whether the appeal can be dismissed as withdrawn by the assessee to pursue settlement under the Vivad Se Vishwas Scheme, and the procedural requirements for such withdrawal under the scheme.

Which sections of the Income-tax Act were involved?

Section 250,Section 91(2),Section 92(1),Section 92,Section 93

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEY

Hearing: 17.06.2025Pronounced: 19.06.2025

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of the ld. CIT(A)/NFAC, Delhi dated 4.5.2023 vide DIN & Order No. ITBA/NFAC/S/250/2023-24/1052609869(1) passed u/s 250 of the Income Tax Act, 1961 (in short “the Act”) for the assessment year 2019-20. 2. The assessee has raised 6 grounds of appeal.

3.

At the outset, there is a delay of 445 days in filing the appeal before this Tribunal. The assessee has filed an application for condonation of delay along with an affidavit dated 16.9.2024 stating Doberman Security Solutions Private Limit

The order continues below.

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