ERODE DISTRICT TRACTOR OWNERS ASSOCIATION,ERODE vs. DCIT, CIRCLE-1,, ERODE

PDF · subscribers
ITA 132/CHNY/2025Status: DisposedITAT Chennai03 April 2025AY 2020-21Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R.RAGHUNATHA (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's intention to withdraw the appeals to avail the DTVSV scheme. Consequently, the appeals were dismissed as withdrawn. Liberty was granted for restoration if the DTVSV resolution failed.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for AY 2017-18 to 2020-21. The assessee subsequently submitted a letter to withdraw the appeals to opt for the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024.

What were the issues?

Whether the appeals should be dismissed as withdrawn to allow the assessee to avail the Direct Tax Vivad Se Vishwas Scheme?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 MANU KUMAR GIRI & SHRI S.R.RAGHUNATHA

Hearing: 03.04.2025Pronounced: 03.04.2025
1.

These appeals filed by the assessee are directed against the orders of the Ld. Commissioner of Income Tax(Appeals)(NFAC) Delhi [CIT(A)] all dated 31.12.2024 for Assessment Years 2017-18, 2018- 19, 2019-20, 2020-21 respectively.

2.

At the outset, the ld. counsel for the submitted a letter dated 01.04.2025, wherein it is stated that the present appeals are intended to be withdrawn by the assessee, for the purpose of opting the benefit under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024.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 all captioned appeals Form Nos.4 DTVSV are issued for the Assessment Years 2017-18, 2018- 19, 2019-20, 2020-21 vide acknowledgment Numbers as under:

AY 2017-18 – Ack No.892837141050325 dated 05.03.2025 AY 2018-19 – Ack No.892837141050325 dated 28.02.2025 AY 2019-20 – Ack No.892837141050325 dated 27.02.2025 AY 2020-21 – Ack No.892837141050325 dated 28.02.2025

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of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, we treat these appeals being dismissed as withdrawn.

4.

The assessee is given liberty for restoration of the present appeals, in case, the resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024 is failed.

5.

In the result, the appeals filed by the assessee in to 132/Chny/2025 are dismissed as withdrawn.

Order pronounced in the open court on 3rd April, 2025

Recent GST High Court judgments

Search GST case law →