CHANCHAL SHARMA,NEW DELHI vs. INCOME TAX OFFICER, WARD-10(1), HYDERABAD

ITA 410/HYD/2025Status: DisposedITAT Hyderabad26 June 2025AY 2015-16Bench: THE HON'BLE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH Name of the Appellant: CHANCHAL SHRAMA4 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, acknowledging the assessee's participation in the DTVSV Scheme, 2024. The Tribunal granted the assessee liberty to seek restoration of the appeal if the settlement under the DTVSV Scheme, 2024 is not finalized for any reason.

What were the facts?

The assessee filed an appeal against an Addl/JCIT(A) order for AY 2015-16, which arose from an AO's order under Section 143(3) of the Income Tax Act, 1961. During the hearing, the Departmental Representative submitted that the assessee had opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024 and requested to withdraw the appeal, providing the necessary Form 1 and Form 2.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee's opting for the Direct Tax Vivad-se-Vishwas Scheme, 2024 and subsequent request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ SM-A ‘ Bench, Hyderabad

For Appellant: Shri Ashutosh Pradhan

प्रनत रवीश सूद, जे.एम./PER RAVISH SOOD, J.M.

The present appeal filed by the assessee is directed against the order passed by the Addl/JCIT(A), Aurangabad, dated 07.03.2024, which in turn arises from the order passed by the 2 Chanchal Sharma

Assessing Officer (for short “A.O.”) u/s 143(3) of the Income Tax Act, 1961 (for short “the Act”) dated 30.12.2017 for A.Y. 2015-16. 2. As the assessee/appellant has fa

The order continues below.

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