BHASKAR SASI KUMAR,ALAPPUZHA vs. THE DEPARTMENTAL REPRESENTATIVE, KOCHI

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ITA 772/COCH/2024Status: DisposedITAT Cochin14 March 2025AY 2016-17Bench: Shri Inturi Rama Rao (Accountant Member), Shri Soundararajan K (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn. However, it granted the assessee the liberty to revive the appeal if their application under the VSVS 2024 scheme is rejected for any reason.

What were the facts?

The assessee filed an appeal against the order of the Commissioner of Income-tax (Appeals) for the assessment year 2016-2017. Subsequently, the assessee informed the Tribunal that they had opted for the VSVS 2024 scheme and requested to withdraw the appeal.

What were the issues?

Whether an appeal should be dismissed as withdrawn when the assessee has opted for the VSVS 2024 scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri Inturi Rama Rao & Shri Soundararajan K

Hearing: 10.03.2025

:Asst.Year2016-2017 Sri.Bhaskar Sasikumar The Income Tax Officer Sasi Sadanam, Kannamangalam v. Ward -1 & TPS Thattarampalam, Mavelikara Alappuzha. Alappuzha – 690 103. PAN :AVAPK1118L. (Appellant) (Respondent) Appellant by : --- None --- Respondent by :Smt.Leena Lal, Sr.AR Date of Date of Hearing :10.03.2025 Pronouncement : 14.03.2025 O R D E R

Per Soundararajan K, JM :

1.

This is an appeal filed by the assessee challenging the order of the National Faceless Assessment Centre / Commissioner of Income- tax (Appeals) [“CIT(A)” for short] dated 12.07.2024in respect of assessment year 2016-2017.

2.

At the outset, we noticed from the letter dated 10th March, 2025 that the assessee had opted for VSVS 2024 and hence prayed that the present appeal may be dismissed as withdrawn.

3.

The learned Departmental Representative did not object to the withdrawal of the appeal by the assessee.

4.

In view of the fact that the assessee had opted for VSVS 2024, we dismiss this appeal filed by the assessee as withdrawn with the liberty to the assessee to revive the appeal before the Tribunal, if the application filed, came to be rejected for any reason whatsoever.

5.

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

Order pronounced on this 14th day of March, 2025.

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