INNOVATIVE INTERIORS PRIVATE LTD CHENNAI,CHENNAI vs. ITO, TDS WARD, CHENNAI, CHENNAI

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ITA 3397/CHNY/2024Status: DisposedITAT Chennai11 April 2025Bench: 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. The assessee had opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024. The appeals were permitted to be withdrawn and were accordingly dismissed.

What were the facts?

The assessee had filed eighteen appeals arising from orders of the Commissioner of Income Tax (NFAC). The assessee opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024, and requested to withdraw the appeals.

What were the issues?

Whether the appeals can be withdrawn by the assessee after opting for the Direct Tax Vivad-se-Vishwas Scheme, 2024.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, ‘D’ BENCH: CHENNAI

Before: SHRI SS VISWANETHRA RAVI & SHRI JAGADISH

Hearing: 11.04.2025Pronounced: 11.04.2025

Heard together (17 matters)

ITA No.3394/Chny/2024
ITA No.3395/Chny/2024
ITA No.3396/Chny/2024
ITA No.3398/Chny/2024
ITA No.3399/Chny/2024
ITA No.3400/Chny/2024
ITA No.3401/Chny/2024
ITA No.3402/Chny/2024
ITA No.3403/Chny/2024
ITA No.3404/Chny/2024
ITA No.3405/Chny/2024
ITA No.3406/Chny/2024
ITA No.3407/Chny/2024
ITA No.3408/Chny/2024
ITA No.3409/Chny/2024
ITA No.3410/Chny/2024
ITA No.3411/Chny/2024

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / O R D E R PER BENCH:

1.

Aforesaid eighteen appeals filed by the assessee arising out of the orders of Learned Commissioner of Income Tax (NFAC), Delhi dated 11.11.2024. to 3411/Chny/2024 :- 2 -:

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 appeals and therefore, wants to withdraw the appeals. The Ld. A.R has submitted a copy of Form-1 filed by the assessee and Form-2 issued by the designated authority in support of its contention.

3.

We have heard both the sides, and perused the materials available on record. In these cases, the assessee has opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024 in the above appeals by filing Form-1. The Designated Authority has also issued Form No.2 for the settlement of pending tax dispute. The Ld. AR has now made a request to withdraw the appeals. Accordingly, the appeals are 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. to 3411/Chny/2024 :- 3 -:

4.

In the result, all the appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open Court on 11th April, 2025.

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