LITTLE FLOWER SCHOOL TRUST,KANNUR vs. DEPUTY COMMISSIONER, GAZIABAD

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ITA 543/COCH/2023Status: DisposedITAT Cochin19 February 2025AY 2015-16Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeals, with the provision that they could be revived if the application under the Direct Tax Vivad Se Vishwas Scheme, 2024, is rejected. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee, Little Flower School Trust, filed appeals against orders from the National Faceless Appeal Centre for Assessment Year 2015-16. During the hearing, the assessee requested to withdraw the appeals, intending to settle the underlying tax dispute through the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the Income Tax Appellate Tribunal should allow the assessee to withdraw pending appeals to pursue 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 & SHRI KESHAV DUBEY, JM

For Respondent: Smt. Leena Lal, Sr. D.R
Hearing: 29.01.2025Pronounced: 19.02.2025

O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the orders of the National Faceless Appeal Centre, Delhi [CIT(A)], dated 30.05.2023 for Assessment Year (AY) 2015-16.

2.

When the appeals were called nobody appeared on behalf of the assessee despite due service of notice of hearing. Therefore, we proceeded to dispose of the appeals after hearing the learned Sr. DR.

3.

During the course of hearing we noticed that the appellant vide letter dated 14.01.2024 stating that the appellant intends to & 547/Coch/2023 Little Flower School Trust withdraw the appeals, 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 appeals with liberty to revive the appeals, in the event the application in Form No. 1 under DTVSV came to be rejected for any reason.

4.

In the result, appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open court on 19th February, 2025.

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