VEENAMPALAYAM KARUPPANNAN SUBRAMANIAM, REP/BY LEGAL HEIRS,ERODE vs. DCIT, CIRCLE-1, ERODE

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ITA 3127/CHNY/2024Status: DisposedITAT Chennai25 February 2025AY 2017-18Bench: SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the withdrawal letter and the assessee's decision to opt for the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn, with liberty granted to seek revival if the scheme settlement is unsuccessful.

What were the facts?

The assessee, represented by the Legal Heir of late Mr. V.K.Subramaniam, filed an appeal against the CIT(A) NFAC order. Subsequently, the assessee's Legal Heir submitted a letter to withdraw the appeal, having opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Direct Tax Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE KAND SHRI S.R. RAGHUNATHA

Hearing: 25.02.2025Pronounced: 25.02.2025

आदेश /O R D E R

PER GEORGE GEORGE K, VICE PRESIDENT:

1.

This appeal at the instance of Mrs.S.Radhamani Legal Heir of the assessee [late Mr.Veenampalayam Karuppanan Subramaniam] is directed against CIT(A) - NFAC order dated 13.11.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2017-18.

- 2 - ITA No.3127//CHNY/2024

2.

At the outset, it is noticed that the ld.AR for the assessee filed letter dated 14.01.2025 of Smt. S.Radhamani, Legal Heir of the assessee late Mr. V.K.Subramaniam, enclosing therewith Form No.2 issued by the PCIT under the VSVS Scheme, 2024 for withdrawal of appeal stating that she has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. In light of the above, we dismiss the appeal on behalf of the assessee as withdrawn. However, liberty is given to the L/H of assessee to seek revival of appeal, in case she remains unsuccessful in settlement of appeal under the scheme.

3.

In the result, the appeal filed on behalf of the assessee is dismissed as withdrawn. Order pronounced in the open court on 25th of February, 2025.

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