METHA DEVICHAND SURESH KUMAR,BIRUR vs. INCOME TAX OFFICER, WARD-1, , CHIKKAMAGALURU

PDF · subscribers
ITA 137/BANG/2024Status: DisposedITAT Bangalore03 March 2025AY 2014-15Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)4 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that as per the DTVSV Scheme, pending appeals are deemed withdrawn upon issuance of a certificate. Since the certificate was issued and the assessee requested withdrawal, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A)/NFAC. During the hearing, it was noted that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme and requested withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn consequent to the assessee opting for the Vivad Se Vishwas Scheme.

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

Hearing: 03.12.2024Pronounced: 03.03.2025

PER KESHAV DUBEY, JUDICIAL MEMBER:

1.

This appeal filed by the assessee against the order of ld. CIT(A)/NFAC dated 7.12.2023 vide DIN & Order No.ITBA/NFAC/S/250/2023-24/1058559667(1) for the assessment year 2014-15 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 30.10.2024 filed on 4.11.2024 towards intimation of opting the Direct tax Vivad Se Vishwas Scheme by filing Form 1 DTVSV 2024 on 29.10.2024 vide acknowledgement No.662299570291024. Further, we also find another letter dated 26.11.2024 filed on 27.11.2024 requesting for withdrawal of the appeal enclosing therein Metha Devichand Suresh Kumar, Birur Page 2 of 3 the copy of acknowledgement of filing Form 1 on 29.10.2024 under the Direct Tax Vivad Se Vishwas Scheme 2024 (DTVSV, 2024) as well as copy of Form-2 issued by the ld. Principal Commissioner of Income Tax on 13.11.2024.

3.

Ld. D.R. on the other hand has no objection on the request for withdrawal of appeal as made by the assessee.

4.

We have heard the rival submissions and perused the materials available on record. As per the provisions of section 91(2) of the DTVSV Scheme, 2024, any appeal pending before the ITAT or CIT(A) in respect of disputed interest or disputed penalty or disputed fee or tax arrear shall be deemed to have been withdrawn upon the issuance of certificate u/s 92(1) of the DTVSV Scheme, 2024.

4.1 On going through the letter along with the enclosures filed on 27.11.2024, we find that the Form No.2 i.e. Certificate under sub- section (1) of section 92 of the Finance (2) Act, 2024, is already issued by the ld. Principal Commissioner of Income Tax on 13.11.2024. We, accordingly, as per the request letter dated 26.11.2024 of the ld. A.R. of the assessee, dismiss this appeal of the assessee as withdrawn with a liberty to reinstate the appeal if the assessee’s application under the DTVSV Scheme, 2024 is not accepted for any reason.

5.

In the result, appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 3rd Mar, 2025

More judgments on Section 92(1)

All 90 judgments and leading authorities on Section 92(1) →

Recent GST High Court judgments

Search GST case law →