RAJEEV SINDHI,HYDERABAD vs. ITO., WARD-3(1), HYDERABAD

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ITA 1263/HYD/2024Status: DisposedITAT Hyderabad19 March 2025AY 2020-21Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, granting the assessee the liberty to approach the Tribunal again if the case is not finally settled under the DTVSV scheme.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order, which arose from an AO's order under Section 271D of the Income-tax Act for AY 2020-21. During the hearing, the assessee requested to withdraw the appeal, having opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV).

What were the issues?

Whether an appeal filed before the Income Tax Appellate Tribunal should be permitted to be withdrawn by the assessee on account of opting for the Direct Tax Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 271D

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ B ‘ Bench, Hyderabad

For Appellant: Dr. Sachin Kumar, Sr.AR

करदाता का "ितिनिध"/ : CA Sameer for CA Manoj Assessee Represented by Daga राज" का "ितिनिध"/ : Dr. Sachin Kumar, Sr.AR Department Represented by सुनवाई समा" होने की ितिथ/ : 12.03.2025 Date of Conclusion of Hearing घोषणा की तारीख/ : 19.03.2025 Date of Pronouncement O R D E R "ित रवीश सूद, जे.एम./PER RAVISH SOOD, J.M.

The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 14/10/2024, which in turn arises from the order passed by the A.O under Section 271D of the Income-tax Act, 1961 (in short ‘the Act’) dated 29/03/2023 for the assessment year 2020-21.

2.

The Learned Authorized Representative (“AR”, for short) for the assessee, at the threshold of hearing, submitted, that as the assessee had opted for the “Direct Tax Vivad Se Vishwas Scheme, 2024" (“DTVSV”, for short) therefore, as per instructions he seeks to withdraw the captioned appeal.

3.

Per contra, the Ld. Departmental Representative (“DR”, for short) did not raise any objection.

4.

Having heard both the sides, we hereby dismiss the appeal of the assessee as withdrawn with a liberty to him to approach the Tribunal if for any reason his case is not finally settled under the DTVSV.

5.

In the result, the appeal of the assessee is dismissed as 'withdrawn'.

19th माच", 2025 को खुल" अदालत म" सुनाया गया आदेश।

Order pronounced in the Open Court on 19th March, 2025. (मंजूनाथ जी) ("ी रवीश सूद) (MANJUNATHA G.) (RAVISH SOOD) लेखा सद"/ACCOUNTANT MEMBER "ाियक सद"/JUDICIAL MEMBER 3

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