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Facts
The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2014-15. The assessee subsequently submitted a letter stating their intention to withdraw the appeal to avail benefits under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024.
Held
The Tribunal noted the assessee's intention to withdraw the appeal for the purpose of the DTVSV scheme. The appeal was accordingly dismissed as withdrawn, with liberty granted for restoration if the DTVSV resolution fails.
Key Issues
Whether the appeal can be dismissed as withdrawn on the assessee's request to opt for the Direct Tax Vivad Se Vishwas Scheme?
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: HON’BLE SHRI MANU KUMAR GIRI & HON’BLE SHRI S. R. RAGHUNATHA
Year: 2014-15 v. Shri Ravichandra Mannar Naidu, Income Tax Officer, Door No.5/3, Muthurangan Block, Non-Corporate Ward-2(3), Sivaguru Street, Chennai. Jaffarkhanpet, Chennai-600 083. [PAN: AJOPM6388E] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant by Ms.Sriharini, Advocate for Mr.R.Vijayaraghavan, Advocate. : प्रत्यर्थी की ओर से /Respondent by Ms. Anitha, Addl.CIT सुनवाईकीतारीख/Date of Hearing : 21.08.2025 घोर्णाकीतारीख /Date of Pronouncement : 28.10.2025 आदेश / O R D E R
PER MANU KUMAR GIRI, JM:
This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-2, Chennai [CIT(A)] dated 23.10.2017 for Assessment Year 2014-15.
At the outset, the ld. counsel for the assessee submitted a letter dated 07.08.2025 wherein stated the present appeal is intended to be withdrawn by the appellant, for the purpose of opting the benefit under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024. Assessee also informed that in captioned appeal Form Nos.2 DTVSV is issued for the Assessment Years 2014-15 vide acknowledgment Number 489862941290725 dated 29.07.2025.
Accordingly, noting the fact that the assessee is opted for resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, we treat this appeal being dismissed as withdrawn.
The assessee is given liberty for restoration of the present appeal in case the resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024 is failed.
In the result, the appeal filed by the assessee in is dismissed as withdrawn. Order pronounced in the open court on 28th, day of October, 2025 at Chennai. Sd/- Sd/- (मनु कुमाि गिरि) (एस.आर.रघुनाथा) (S. R. RAGHUNATHA) (MANU KUMAR GIRI) लेखा सदस्य/ACCOUNTANT MEMBER न्यानयक सदस्य/JUDICIAL MEMBER चेन्नई/Chennai, ददनांक/Dated: 28th , October, 2025. KB 1. अपीलार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकरआयुक्त/CIT, Chennai / Madurai / Salem / Coimbatore. 4. विभागीयप्रविविवि/DR 5. गार्डफाईल/GF