SANTHA.G,KRISHNAGIRI vs. COMMISSIONER OF INCOME TAX APPEALS, INCOME TAX DEPARTMENT

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ITA 1714/CHNY/2024Status: DisposedITAT Chennai26 February 2025AY 2012-2013Bench: SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the DTVSV Scheme and therefore treated the appeal as dismissed as withdrawn. Liberty was granted to restore the appeal if the DTVSV resolution failed.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2012-13. The assessee submitted letters stating their intention to withdraw the appeals to opt for the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024.

What were the issues?

Whether the appeal can be dismissed as withdrawn when the assessee opts for the Direct Tax Vivad Se Vishwas Scheme?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, ‘B’ BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL & HON’BLE SHRI MANU KUMAR GIRI

Hearing: 25.02.2025Pronounced: 25.02.2025

आयकर अपीलीय अिधकरण ‘बी’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय �ी मनोज कुमार अ�वाल ,लेखा सद� एवं माननीय �ी मनु कुमार िग�र, �ाियक सद� के सम�। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ (िनधा�रणवष� / Assessment Year: 2012-2013) Santha G. Vs. The Income Tax Officer, 25/58, N. Thattahal, Ward 1, Valluvar Street, Krishnagiri. Pochampalli, Krishnagiri 635 204. [PAN: DEGPS 2164C] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri. D. Anand, Advocate ��यथ� क� ओर से /Respondent by : Ms. Gouthami Manivasagam, JCIT. सुनवाई क� तार�ख/Date of Hearing : 25.02.2025 घोषणा क� तार�ख /Date of Pronouncement : 25.02.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member)

This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax(Appeals)(NFAC) Delhi [CIT(A)] dated 03.05.2024 for Assessment Year 2012-13. 2. At the outset, the ld. counsel for the submitted a letters dated 27.01.2025 wherein stated that the present appeals are intended to be withdrawn by the appellant, for the purpose of opting the benefit under the Direct Tax Vivad Se

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