SRI RAMA TRUST,MADURAI vs. ITO, EXEMPTIONS WARD,, MADURAI

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ITA 1170/CHNY/2025Status: DisposedITAT Chennai14 August 2025AY 2018-19Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI AMITABH SHUKLA (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 assessee requested to withdraw the appeal, and since the Ld.DR did not oppose it, the tribunal allowed the withdrawal of the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee Trust filed an appeal against the order of the Ld.CIT(A) for AY 2018-19. The assessee expressed a desire to withdraw the appeal as they had opted for the Direct Tax Vivad-Se-Vishwas Scheme.

What were the issues?

Whether the assessee is allowed to withdraw the appeal after opting for the Vivad-Se-Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI AMITABH SHUKLA

Hearing: 09.07.2025Pronounced: 14.08.2025

आदेश / O R D E R

PER ABY T. VARKEY, JM:

1.

This is an appeal preferred by the assessee Trust against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as ‘Ld.CIT(A)‘), Delhi, dated 13.02.2025 for the Assessment Year (hereinafter referred to as ‘AY‘) 2018-19.

2.

At the outset, the Ld.AR submitted a letter dated 27.06.2025 expressing the desire of the assessee to withdraw the captioned appeal (AY 2018-19) Sri Rama Trust because assessee had opted for Direct Tax Vivad-Se-Vishwas Scheme, 2024 and pursuant to it has received Form-2 dated 23.06.2025 and filed a copy of the same. The Ld.DR doesn’t oppose the withdrawal of appeal and therefore, we are inclined to allow the assessee to withdraw the appeal.

3.

In the result, appeal filed by the assessee is dismissed as withdrawn.

Order pronounced on the 14th day of August, 2025, in Chennai.

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