ARAVIND KUSHALNAGAR VENKATESH SHRIHARI,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2)(1), BANGALORE
What did the Tribunal hold?
The Tribunal noted that the assessee had opted for the DTVSV Scheme and the certificate under section 92(1) of the scheme had already been issued. Following the assessee's request and the scheme's provisions, the appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against the order of the CIT(A)/NFAC. The assessee had opted for the Direct Tax Vivad se Vishwas Scheme, 2024 and had already paid taxes and was in the process of filing Form 3. The assessee requested to withdraw the appeal with liberty to revive it.
What were the issues?
Whether the appeal should be dismissed as withdrawn upon the assessee opting for the Direct Tax Vivad se Vishwas Scheme, 2024.
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, “A’’BENCH: BANGALORE
Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY
PER KESHAV DUBEY, JUDICIAL MEMBER:
This appeal at the instance of the assessee is directed against the order of the ld. CIT(A)/NFAC dated 13.04.2024 vide DIN & Order No. ITBA/NFAC/S/250/2024-25/1064077904(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 various grounds of appeal.
However, at the outset, during the course of hearing of appeal before us, the ld. A.R. for the assessee drew our attention to email & letter dated 23.01.2025, wherein it is submitted that the assessee had already preferred to avail the Direct Tax Vivad se Aravind Kushalnag
The order continues below.
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