GULAMALI MOHAMMED SOMJI,PUNE vs. ITO WARD 7(5) PUNE, PUNE

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ITA 976/PUN/2023Status: DisposedITAT Pune07 August 2025Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn, with liberty to revive it if the Final Certificate under the Vivad Se Vishwas Scheme was not issued.

What were the facts?

The assessee filed an appeal against an order of the Ld. CIT(A)/NFAC for the assessment year 2013-14. The assessee sought to withdraw the appeal as they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the assessee can withdraw an appeal filed before the Tribunal due to opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Nitin Rander
For Respondent: Shri Ramnath P. Murkunde
Hearing: 06.08.2025Pronounced: 07.08.2025

ORDER

PER VINAY BHAMORE, JM:

1.

This appeal filed by the assessee is directed against the order dated 19.07.2023 passed by Ld. CIT(A)/NFAC for the assessment year 2013-14.

2.

When the matter was called for hearing, Ld. AR of the assessee filed an application seeking withdrawal of the above captioned appeal in the light of the fact that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and in this regard copy of Form 2 under DTVSVS, 2024 also filed by the assessee.

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