HOSAHALLI CHIKKA MUNIYAPPA VENKATESH KUMAR ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(2), BANGALORE

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ITA 163/BANG/2025Status: DisposedITAT Bangalore17 June 2025AY 2022-23Bench: SHRI PRASHANT MAHARISHI (Vice President)3 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noted the assessee's application under the VSVS scheme and, with the agreement of the Revenue, dismissed the appeal as withdrawn. The assessee was granted liberty to seek restoration if the VSVS settlement was not finalized.

What were the facts?

The assessee filed an appeal for AY 2022-23 against an order by the NFAC. At the time of hearing, the assessee stated they had opted for the Direct Taxes Vivad Se Vishwas Scheme, 2024 (VSVS). Both parties agreed to the withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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, “SMC” BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI

For Appellant: Shri Shiva Kumar, CA
For Respondent: Shri Ganesh R. Ghale, Standing Counsel for Revenue
Hearing: 05.06.2025Pronounced: 17.06.2025
1.

This appeal is filed by Hosahalli Chikka Muniyappa Venkatesh Kumar (the assessee/appellant) for the assessment year 2022-23 challenging the appellate order passed by the National Faceless Appeal Centre, Delhi (NFAC) [ld. CIT(A)] dated 19.7.2024.

2.

At the time of hearing, the assessee submitted that it has already opted for resolution of the dispute in appeal under Direct Taxes Vivad Se

Vishwas Scheme, 2024 (VSVS) by filing Form 1 and also Form 2 has been issued by the PCIT, Bengaluru. Both these Forms are also filed before us and it was requested that the appeal may be treated as withdrawn. The ld. DR also agreed with the same.

3.

In accordance with the application made by the assessee on 4.6.20252 submitting Form 1 & Form 2 under the VSVScheme, the appeal of the assessee is dismissed as withdrawn. However, the assessee is given liberty to make an appropriate application for restoration of the appeal by recall of this order in case the dispute is not settled under the VSVS.

4.

In the result, the appeal by the assessee is dismissed as withdrawn.

Pronounced in the open court on this 17th day of June, 2025.

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