VALSALA KRISHNAN,THRISSUR vs. ITO,WARD 2(1), THRISSUR

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ITA 931/COCH/2024Status: DisposedITAT Cochin13 May 2025AY 2016-2017Bench: SHRI GEORGE GEORGE K. (Vice President), SHRI INTURI RAMA RAO (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal with the liberty to revive it if the application under DTVSV (Form No. 1) is rejected for any reason. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee, Valsala Krishnan, filed an appeal against an order of the National Faceless Appeal Centre, Delhi [CIT(A)] for Assessment Year 2016-17. During the hearing, the assessee submitted an intention to withdraw the appeal to settle the issue through the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV).

What were the issues?

Whether the assessee should be allowed to withdraw the appeal to opt for the Direct Tax Vivad Se Vishwas Scheme, 2024, with the provision for revival if the scheme application is rejected.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH

Before: SHRI GEORGE GEORGE K., VP & SHRI INTURI RAMA RAO, AM

For Respondent: Smt. Leena Lal, Sr. D.R
Hearing: 09.04.2025Pronounced: 13.05.2025

O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)], dated 25.09.2024 for Assessment Year (AY) 2016-17.

2.

When the matter was called on, the Bench it was submitted that the assessee intends to withdraw the appeal as the issue in the appeal is sought to be settled through Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV). Accordingly, we permit the assessee to withdraw the appeal with liberty to revive the appeal, in the event the application in Form No. 1 under DTVSV comes to be rejected, for any reason.

Order pronounced in the open court on 13th May, 2025. 4.

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