CHANCHAL SHARMA,NEW DELHI vs. INCOME TAX OFFICER, WARD-10(1), HYDERABAD
Income Tax Appellate Tribunal, Hyderabad ‘ SM-A ‘ Bench, Hyderabad
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 failed to put up an appearance, therefore, we are constrained to proceed with and dispose of the appeal as per Rule 24 of the Income-Tax Appellate Tribunal Rules,
1963. 3. Shri Ashutosh Pradhan, the learned Senior Departmental
Representative (for short “Ld.DR”) at the threshold of hearing of the appeal submitted that the captioned assessee/appellant had opted for Direct Tax Vivad-se-Vishwas Scheme, 2024 (in short
“DTVSV, 2024”). The Ld.DR had placed on our record a letter filed by the assessee dt.16.04.2025, wherein she has requested to withdraw the appeal. Also, we find that the aforesaid letter dated
16.04.2025 is accompanied by (i) Form 1 - Declaration under DTVSV Scheme, 2024; and (ii) Form 2 i.e. Certificate under sub- section (1) of Section 92 of the Finance (No.2) Act, 2024. For the sake of clarity, the aforesaid request letter, dt.16.04.2025 is culled out as under :
3
Chanchal Sharma
Considering the fact that the assessee had opted for DTVSV Scheme, 2024, we herein dismiss the captioned appeal as withdrawn. Before parting, we may herein observe that in case, if 4 Chanchal Sharma for any reason, the captioned appeal is not finally settled under the DTVSV, 2024, then the assessee shall remain at a liberty to seek restoration of the said appeal. 5. Resultantly, the appeal filed by the assessee is dismissed as withdrawn in terms of our aforesaid observations. Order pronounced in the Open Court on 26th June, 2025. (मंजूनाथ जी) (MANJUNATHA G.) लेखा सदस्य/ACCOUNTANT MEMBER (श्री रवीश सूद) (RAVISH SOOD) न्यायिक सदस्य/JUDICIAL MEMBER Hyderabad, dated 26.06.2025. TYNM/sps
आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-
निर्धाररती/The Assessee : Chanchal Sharma, 201, First Floor, Near PNB Bank, Madhuban, Nirman Vihar, Delhi – 110092. 2. रधजस्व/ The Revenue : The Income Tax Officer, Ward – 10(1), Hyderabad. 3. The Principal Commissioner of Income Tax, Hyderabad 4. नवभधगीयप्रनतनिनर्, आयकर अपीलीय अनर्करण, हैदरधबधद / DR, ITAT, Hyderabad 5. गधर्ाफ़धईल / Guard file