AMAR CHAND BOHARA,CHENNAI vs. THE ASSESSING OFFICER NON CORP WARD 11(1), CHENNAI

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ITA 3208/CHNY/2024Status: DisposedITAT Chennai25 February 2025AY 2017-18Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R. RAGHUNATHA (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee has opted for the resolution of dispute under the DTVSV Scheme, 2024, and therefore, treated the appeal as dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2017-18. The appellant informed the tribunal that they intend to withdraw the appeal to opt for the benefit under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to the assessee opting for the Direct Tax Vivad Se Vishwas Scheme.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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ (SMC

Before: HON’BLE SHRI MANU KUMAR GIRI & HON’BLE SHRI S.R. RAGHUNATHA

Hearing: 21.02.2025Pronounced: 21.02.2025

Year: 2017-2018. Amarchand Bohara The Income Tax Officer, 28/1, Jones Street, Vs. Non Corporate Ward 11(1) Broadway, Chennai. Chennai 600 001. PAN: AAEPB1911B (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/Appellant by : None ��यथ� क� ओर से/Respondent by : Ms. Anitha, Addl. CIT. सुनवाई क� तारीख/Date of Hearing : 21.02.2025 घोषणा क� तारीख/Date of Pronouncement : 21.02.2025 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 11.11.2024 for Assessment Year 2017-18.

2.

At the outset, the ld. counsel for the submitted a letter dated 06.02.2025 wherein stated that the present appeal is intended to be Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024. Assessee also informed that Form No.1 DTVSV has been filed on 26.12.2024 vide acknowledgment No.774644910261224.

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resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, we treat this appeal being dismissed as withdrawn.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

5.

In the result, the appeal filed by the assessee in is dismissed as withdrawn. Order pronounced in the open court on 21st day of February, 2025 at Chennai.

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