COFFEEDAY HOTELS & RESORTS PRIVATE LIMITED ,BANGALORE vs. DCIT, CIRCLE-2(1)(1), BANGALORE

ITA 738/BANG/2025Status: DisposedITAT Bangalore11 June 2025AY 2017-18Bench: SHRI PRASHANT MAHARISHI (Vice President), SHRI KESHAV DUBEY (Judicial Member)6 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that as per the DTVSV Scheme, 2024, appeals pending before ITAT are deemed withdrawn upon issuance of the settlement certificate. Since all formalities were completed by the assessee, the appeal was dismissed as withdrawn.

What were the facts?

The assessee opted to settle tax disputes under the Direct Tax Vivad se Vishwas Scheme, 2024. The assessee filed necessary forms and was issued a certificate for settlement of tax arrears. The AR requested withdrawal of the appeal.

What were the issues?

Whether the appeal can be dismissed as withdrawn based on the assessee's settlement under the Vivad se Vishwas Scheme, 2024, and the relevant provisions of the scheme.

Which sections of the Income-tax Act were involved?

Section 250,Section 91(2),Section 92(1),Section 92(2),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: 10.06.2025Pronounced: 11.06.2025

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of the ld. CIT(A)/NFAC, vide DIN & Order No. ITBA/NFAC/S/250/2024-25/1073586386(1) passed u/s 250 of the Income Tax Act, 1961 (in short “the Act”) for the assessment year 2017-18. 2. The assessee has raised 4 grounds of appeal.

3.

At the outset, the ld. A.R. for the assessee drawn our attention to a letter dated 19.5.2025 wherein it is submitted that the assessee had opted to settle the case of quantum assessment under VSVS, 2024 and accordingly filed the Form 1 DTVSV 2024 for the settlement of the disputes under the Dire

The order continues below.

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