S SUMATHI,CHENNAI vs. ACIT, INTERNATION TAXATION CIRCLE,, MADURAI

PDF · subscribers
ITA 151/CHNY/2025Status: DisposedITAT Chennai07 April 2025AY 2018-19Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R.RAGHUNATHA (Accountant Member)4 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's intention to withdraw the appeal under the DTVSV Scheme. The appeal was dismissed as withdrawn, with liberty granted for restoration if the DTVSV resolution fails.

What were the facts?

The assessee filed an appeal against an assessment order for AY 2018-19. The assessee subsequently informed that the appeal is intended to be withdrawn to opt for the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024.

What were the issues?

Whether the appeal can be dismissed as withdrawn in light of the assessee opting for the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024.

Which sections of the Income-tax Act were involved?

Section 147,Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI MANU KUMAR GIRI & SHRI S.R.RAGHUNATHA

Hearing: 07.04.2025Pronounced: 07.04.2025

This appeal by the assessee is arising out of the final assessment order dated 06.01.2025, passed by the Assistant Commissioner of Income Tax, International Taxation Circle, MDU for the assessment year 2018-19 u/s.147 r.ws. 144C (13) of the Income Tax Act, 1961(hereinafter the ‘Act’) in pursuant to the directions of the Dispute Resolution Panel-2, Bengaluru dated 27.12.2024.

2.

At the outset, the ld. counsel for the assessee submitted a letter dated 10.03.2025 wherein stated the present appeal is intended to be withdrawn by the assessee, for the purpose of opting the benefit under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024.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.4 DTVSV is issued for the Assessment Years 2018-19 vide acknowledgment Number 920637351300325 dated 30.03.2025.

3.

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resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, we treat this appeal being dismissed as withdrawn.

4.

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.

5.

In the result, the appeal filed by the assessee in is dismissed as withdrawn.

Order pronounced in the open court on 7th April, 2025

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →