SUNITHA SAJAR,KOCHI vs. ITO, NON CORP WARD 2(5), KOCHI

PDF · subscribers
ITA 972/COCH/2024Status: DisposedITAT Cochin25 March 2025AY 2012-13Bench: 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 provision that the assessee could revive the appeal if their application under the Direct Tax Vivad Se Vishwas Scheme is rejected. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the Commissioner of Income Tax (Appeals)'s order for Assessment Year 2012-13. The assessee subsequently requested to withdraw the appeal, citing that the underlying issue was being settled through the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether to allow the withdrawal of an appeal by the assessee seeking settlement under 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, 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 Commissioner of Income Tax (Appeals)-11, Mumbai [CIT(A)] dated 01.10.2024 for Assessment Year (AY) 2012-13.

2.

When the matter was called on, the Bench noticed that assessee filed a letter dated 12.02.2025 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

3.

In the result, appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 25th March, 2025.

Recent GST High Court judgments

Search GST case law →