MARY GEORGE,KOTTAYAM vs. NFAC , DELHI

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ITA 148/COCH/2024Status: DisposedITAT Cochin25 March 2025AY 2012-13Bench: SHRI INTURI RAMA RAO (Accountant Member)2 pages
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 their application under DTVSV (Form No. 1) is rejected for any reason.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2012-13. During the proceedings, the assessee sought to withdraw the appeal, indicating an intention to settle the dispute through the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV).

What were the issues?

Whether an assessee should be allowed to withdraw an appeal to opt for the Direct Tax Vivad Se Vishwas Scheme, 2024, with the option to revive it 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 INTURI RAMA RAO, AM

For Respondent: Smt. Leena Lal, Sr. D.R
Hearing: 12.03.2025Pronounced: 25.03.2025

O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 30.08.2021 for Assessment Year (AY) 2012-13.

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). 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 25th March, 2025.

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