POORNIMA SHAILENDRA BADU,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -5(1)(1), BENGALURU

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ITA 2023/BANG/2024Status: DisposedITAT Bangalore22 April 2025AY 2014-15Bench: SHRI. LAXMI PRASAD SAHU (Accountant Member), SHRI. KESHAV DUBEY (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The Income Tax Appellate Tribunal dismissed the appeal as withdrawn, honoring the assessee's request. The Tribunal granted the assessee liberty to file a fresh appeal if the issue remains unresolved under the VSV Scheme, 2024.

What were the facts?

The assessee filed an appeal against an order from the National Faceless Appeal Centre for Assessment Year 2014-15. During the hearing, the assessee's counsel requested to withdraw the appeal, as the assessee had opted to settle the issue under the Vivad se Vishwas (VSV) Scheme, 2024.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee's election to settle the dispute under the Vivad se Vishwas Scheme, 2024.

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. LAXMI PRASAD SAHU & SHRI. KESHAV DUBEY

For Appellant: Shri. Ajith, Advocate
For Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Hearing: 21.04.2025Pronounced: 22.04.2025

Per Laxmi Prasad Sahu, Accountant Member :

1.

This appeal filed by the assessee is against the Order passed by the National Faceless Appeal Centre (NFAC), Delhi, vide DIN and Order No.ITBA/NFAC/S/250/2024-25/1067975608(1) dated 26.08.2024, for the Assessment Year 2014-15.

2.

At the time of hearing, we noted that learned Counsel for the assessee has filed an application dated 21.04.2025 requesting for withdrawal of appeal as assessee has opted to settle the issue under VSV Scheme, 2024. Considering the request of the assessee, we are dismissing this appeal as withdrawn giving

3.

In the result, appeal filed by the assessee is dismissed as withdrawn.

Pronounced in the court on the date mentioned on the caption page.

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