BANUMATHI SIVAKUMAR,CHENNAI vs. ITO, NCW-15(1), CHENNAI

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ITA 2668/CHNY/2024Status: DisposedITAT Chennai27 January 2025AY 2015-16Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee has opted for the Direct Tax Vivad Se Vishwas Scheme. Therefore, the appeal is dismissed as withdrawn, with liberty to seek restoration if the scheme resolution fails.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessee subsequently submitted a letter stating their intention to withdraw the appeal to avail benefits under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal to opt for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

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

Hearing: 01.01.2025Pronounced: 27.01.2025

(िनधा�रणवष� / Assessment Year: 2015-16 ) Banumathi Sivakumar, Vs. The Income Tax Officer, Plot No.108, Devaraj Nagar, Non Corporate Ward 15(1) Sholiganallur, Chennai. Chennai 600 119. [PAN: AEWPB8958C] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri. P.M.Kathir, Advocate ��यथ� क� ओर से /Respondent by : Ms. R. Anita, Addl. CIT. सुनवाई क� तार�ख/Date of Hearing : 01.01.2025 घोषणा क� तार�ख /Date of Pronouncement : 27.01.2025 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 23.08.2024 for Assessment Year 2015-16.

2.

At the outset, the ld. counsel for the submitted a letter dated 15.01.2025 wherein stated that the present appeal is intended to be withdrawn by the appellant, for the purpose of opting the benefit under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024.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 19.12.2024 and Form No.2 is issued on 02.01.2025.

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resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, we treat this appeal being dismissed as withdrawn.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 27th day of January, 2025 at Chennai.

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