RAJASHEKAR YEGAVAKOTE LAXMINARASAPPA,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2(3)(1), BANGALORE

ITA 1949/BANG/2024Status: DisposedITAT Bangalore23 April 2025AY 2015-16Bench: SHRI LAXMI PRASAD SAHU (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that as per the DTVSV Scheme, appeals pending before ITAT are deemed withdrawn upon issuance of the certificate. Since Form-2 (Certificate u/s 92(1) of the Finance Act, 2024) was issued, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the ADDL/JCIT(A)-2, Mumbai for AY 2015-16. The assessee did not appear before the Tribunal but submitted a letter indicating they had opted for the Direct Tax Vivad se Vishwas Scheme, 2024 and Form-2 had been issued.

What were the issues?

Whether the pending appeal is to be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme and a certificate being issued.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

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

Before: SHRI LAXMI PRASAD SAHU & SHRI KESHAV DUBEY

Hearing: 21.04.2025Pronounced: 23.04.2025

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of the ld. ADDL/JCIT(A)-2, Mumbai dated 30/07/2024 vide DIN & Order No. ITBA/APL/S/250/2024-25/1067154474(1) for the assessment year 2015-16 passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”).

2.

None appeared on behalf of the assessee. However, on going through the record, we find a letter dated 26.12.2024 filed on 27.12.2024 for the assessment year 2015-16 wherein it is submitted that the assessee has filed the Form 1 DTVSV 2024 for Rajashekar Yegavakote Laxminarasapp

The order continues below.

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