PUTHUSSERY KATTALAN ANTONY BENNY,PERAMBRA vs. ITO, WARD 1(1),THRISSUR, TPS, AYAKAR BHAVAN

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ITA 882/COCH/2024Status: DisposedITAT Cochin10 February 2025AY 2014-15Bench: 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The Income Tax Appellate Tribunal dismissed the appeal as withdrawn, noting that the Departmental Representative did not object. The Tribunal granted the assessee the liberty to revive the appeal if their VSVS declaration is rejected for any reason.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for the assessment year 2014-15. During the hearing, the assessee's counsel informed the Tribunal that the assessee had opted for the Vivad Se Vishwas Scheme (VSVS) 2024 and requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn given that the assessee opted for the Vivad Se Vishwas Scheme (VSVS) 2024.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, COCHIN

Before: Shri Inturi Rama Rao

Hearing: 03.02.2025

Asst.Year 2014-2015 Puthussery Kattalan Antony The Income Tax Officer Benny, v. Ward 1(1) Puthussery Kattalan House Thrissur. Potta P.O., Perambras Thrissur – 680 722. PAN : AUYPB6051C. (Appellant) (Respondent) Appellant by : Sri.Suresh Babu, CA Respondent by : Smt.Leena Lal, Senior AR Date of Date of Hearing : 03.02.2025 Pronouncement : 10.02.2025 O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Assessment Centre / Commissioner of Income- tax (Appeals) [“CIT(A)” for short] dated 23.08.2024 having DIN & Order No.ITBA/NFAC/S/250/2024-25/1067915699(1) for the assessment year 2014-2015.

2.

At the outset, the learned Counsel for the assessee pointed out that the assessee opted for VSVS 2024 and hence the present appeal may be dismissed as withdrawn.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.

. Puthussery Kattalan Antony Benny. 4. In view of the fact that the assessee opted for VSVS 2024, I dismiss this appeal filed by the assessee as withdrawn with the liberty to the assessee to revive appeal before the Tribunal, if the declaration filed come to be rejected for any reason whatsoever.

5.

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

Order pronounced on this 10th day of February, 2025.

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