SUBIN JAMES,KOVAPPADY vs. THE ITO WARD 2 , ALUVA

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ITA 233/COCH/2023Status: DisposedITAT Cochin04 February 2025AY 2016-17Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal, granting liberty to revive it in case the application under the DTVSV scheme is rejected. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee had filed an appeal against an order of the National Faceless Appeal Centre for Assessment Year 2016-17. During the hearing, the appellant's counsel sought to withdraw the appeal as the issue was intended to be settled through the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV).

What were the issues?

The key issue was whether the assessee's request to withdraw the appeal to opt for settlement under the Direct Tax Vivad Se Vishwas Scheme should be permitted, and under what conditions.

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 PRAKASH CHAND YADAV, JM

For Appellant: Shri Arun Raj, Advocate
For Respondent: Smt. Leena Lal, Sr. D.R
Hearing: 23.01.2025Pronounced: 04.02.2025

O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)], dated 21.02.2023 for Assessment Year (AY) 2016-17.

2.

At the time of hearing the learned counsel for the appellant submitted that the appellant intends to withdraw 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

3.

In the result, appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open court on 4th February, 2025.

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