PALLICHANKUDI JOSEPH PETER,WAYANAD vs. JCIT, RANGE -2, KOZHIKODE

ITA 1044/COCH/2024Status: DisposedITAT Cochin29 April 2025AY 2016-17Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the DTVSV Scheme and received Form 2, and the learned D.R. had no objection. In accordance with sections 91(2) and 92(1) of the DTVSV Scheme, the appeal was dismissed as withdrawn, with a liberty to the assessee to seek reinstatement if the DTVSV application is not accepted for any reason.

What were the facts?

The assessee appealed against an order of the learned CIT(A) for AY 2016-17. During the hearing, the assessee submitted that they had already filed Form 1 under the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVSV Scheme) and had received Form 2 from the designated authority, hence requesting withdrawal of the appeal.

What were the issues?

Whether an appeal before the ITAT should be dismissed as withdrawn when the assessee has settled the matter under the Direct Tax Vivad se Vishwas Scheme, 2024 and received the necessary certificate.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH : COCHIN

For Appellant: Shri Arun Raj S., A.R
For Respondent: Smt. Leena Lal, Sr. D.R
Hearing: 30.01.2025Pronounced: 29.04.2025

PERKESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of the assessee is directed against theorder of the ld. CIT(A)/NFAC dated 2.8.2024 vide DIN & Order No. ITBA/NFAC/S/250/2024-25/1067262069(1) passed u/s 250of the Income Tax Act, 1961 (in short “the Act”) for theassessment year 2016-17. 2. The assessee has raised various grounds of appeal.

3.

However, at the outset, during the course of hearing of appeal before us, the ld. A.R. for the assessee drew our attention to his letter dated 21.01.2025 filed on 23.01.2025, wherein it is submitted that the assessee had already approached the designated authority to settle the captioned appeal under the Direct Tax Vivad se Vishwas

The order continues below.

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