What did the Tribunal hold?

The Tribunal noted the assessee's decision to resolve the dispute under the DTVSV scheme and treated the appeal as dismissed as withdrawn. Liberty was granted for restoration if the scheme resolution fails.

The assessee filed an appeal against the order of the CIT(A) for AY 2016-17. The assessee subsequently filed a letter stating their intention to withdraw the appeal to opt for the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024.

What were the issues?

The primary issue was the assessee's withdrawal of the appeal to avail the Direct Tax Vivad Se Vishwas Scheme, 2024.

M/S. Arun Ramkumar Educational… vs DCIT | ITAT Chennai 2025

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI MANU KUMAR GIRI & SHRI JAGADISH

Hearing: 29.01.2025Pronounced: 25.03.2025

This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax(Appeals)(NFAC) Delhi [CIT(A)] dated 03.12.2024 for Assessment Year 2016-17.

At the outset, the ld. counsel for the assessee submitted a letter dated 12.03.2025 wherein it is stated that the present appeal is intended to be withdrawn by the assessee, for the purpose of opting the benefit under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024.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 Form No.1 DTVSV has been filed on 31.01.2025 and Form No.2 is issued on 14.02.2025.

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resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, we treat this appeal being dismissed as withdrawn.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

In the result, the appeal filed by the assessee in

M/S. ARUN RAMKUMAR EDUCATIONAL TRUST,CHENNAI vs. DCIT, EXEMPTIONS,, CHENNAI

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