RAMAMURTHY KUMARARAJA,CHENNAI vs. ACIT, NCW-22, TAMBARAM

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ITA 2336/CHNY/2024Status: DisposedITAT Chennai07 November 2025AY 2020-21Bench: SHRI SS VISWANETHRA RAVI (Judicial Member), SHRI JAGADISH (Accountant Member)1 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 Tribunal heard both sides and perused the materials. Since the assessee had opted for the Vivad-se-Vishwas Scheme and requested to withdraw the appeal, the appeal was permitted to be withdrawn and was dismissed.

What were the facts?

The assessee filed an appeal for Assessment Year 2020-21. The assessee had opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024, and submitted Form-1 and Form-2 for settlement of the tax dispute.

What were the issues?

Whether the appeal can be withdrawn and dismissed as the assessee has opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024.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: CHENNAI

Before: SHRI SS VISWANETHRA RAVI & SHRI JAGADISH

Hearing: 06.11.2025Pronounced: 06.11.2025

आदेश / O R D E R

PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2020-21 arises out of the order of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter “CIT(A)”] dated 08.07.2024.

2.

The Ld. Authorized Representative (A.R) of the assessee, at the outset, stated that assessee has opted for Direct Tax Vivad-se- Vishwas Scheme, 2024 in the above appeal and therefore, wants to withdraw the appeal. The Ld. A.R has submitted a copy of Form-2 issued by the designated authority in support of his contention.

3.

We have heard both the sides, and perused the materials available on record. In this case, the assessee has opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024 in the above appeal by filing Form-1. The Designated Authority has also issued Form-2 for the settlement of pending tax dispute. The Ld. AR has now made a request to withdraw the appeal. Accordingly, the appeal is permitted to be withdrawn and therefore, dismissed. However, it is open to the assessee to approach the Tribunal by filing an appropriate application in the event of any prejudice caused in respect of the settlement of tax dispute under the Direct Tax Vivad-se-Vishwas Scheme, 2024.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 06th day of November, 2025 at Chennai.

1.

Sd/ Sd/ (यस यस िव�ने� रिव) (जगदीश) (Jagadish) (SS Viswanethra Ravi) लेखा लेखा सद�य लेखा लेखा सद�य सद�य /Accountant Member सद�य सद�य / Judicial Member �याियक �याियक सद�य �याियक �याियक सद�य सद�य चे�नई/Chennai, �दनांक/Dated: 06th November, 2025. EDN, Sr. P.S

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