GRACY KARIKUZHI JOSEPH,KOTHAMANGALAM vs. COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX DEPARTMENT

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ITA 766/COCH/2024Status: DisposedITAT Cochin01 April 2025AY 2016-2017Bench: SHRI GEORGE GEORGE K. (Vice President), SHRI INTURI RAMA RAO (Accountant Member)2 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 permitted the assessee to withdraw the appeal. It also granted the assessee the liberty to revive the appeal if the application filed under Form No. 1 of the DTVSV Scheme is rejected for any reason.

What were the facts?

The assessee, Gracy Karikuzhi Joseph, filed an appeal against an order of the National Faceless Appeal Centre, Delhi [CIT(A)] for Assessment Year 2016-17. Subsequently, the assessee sought to withdraw the appeal, intending to settle the issue through the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV).

What were the issues?

Whether the assessee's request to withdraw the appeal to pursue settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024, should be allowed with the option to revive the appeal if the DTVSV 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 Appellant: Shri P.T. Johney, CA
For Respondent: Smt. Leena Lal, Sr. D.R
Hearing: 01.04.2025Pronounced: 01.04.2025

O R D E R Per: George George K., VP This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)], dated 31.07.2024 for Assessment Year (AY) 2016-17.

2.

When the matter was called on, the Bench noticed that assessee filed a letter dated 19.02.2025 seeking withdrawal of the appeal, as the issue in the appeal is sought to be settled through Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV).

Gracy Karikkuzhi Joseph 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.

3.

In the result, appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 1st April, 2025.

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