NEXUS ONE,BANGALORE vs. INCOME TAX OFFICER, WARD-7(2)(3),, BANGALORE

ITA 2053/BANG/2024Status: DisposedITAT Bangalore12 March 2025AY 2016-2017Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)5 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had requested withdrawal of the appeals, supported by Form-2 certificate and payment of disputed penalty. The DR had no objection to the withdrawal.

What were the facts?

The assessee filed two appeals against the order of the CIT(A)/NFAC for assessment years 2015-16 and 2016-17. During the hearing, the assessee did not appear but had requested withdrawal of the appeals, enclosing a Form-2 certificate and challans evidencing payment of disputed penalty.

What were the issues?

Whether the appeals can be dismissed as withdrawn based on the assessee's request and compliance with the DTVSV Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 250,Section 91,Section 92

AI-generated summary — verify with the full judgment below

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

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

Hearing: 19.12.2024Pronounced: 12.03.2025

PER KESHAV DUBEY, JUDICIAL MEMBER:

These two appeals filed by the assessee against the order of the ld. CIT(A)/NFAC both dated 28/08/2024 vide DIN & Order No. ITBA/NFAC/S/250/2024-25/1068077069(1) & ITBA/NFAC/S/250 /2024-25/1068077069(1) for the assessment years 2015-16 & 2016-17 respectively passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”).

2.

During the course of hearing, none appeared on behalf of the assessee. However, on going through the record, we find a letter dated 10.12.2024 filed on 13.12.2024 for both the assessment years requesting for withdrawal of the appeals enclosing ther

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 91

All 252 judgments and leading authorities on Section 91 →

Recent GST High Court judgments

Search GST case law →