SULFEKHARE ALI MOHAMMED HANEEFA,TRIVANDRUM vs. ITO, WARD-1(3), TRIVANDRUM

PDF · subscribers
ITA 419/COCH/2024Status: DisposedITAT Cochin22 January 2025Bench: Shri Inturi Rama Rao (Accountant Member), Shri Prakash Chand Yadav (Judicial 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 tribunal, noting the assessee's election for VSVS 2024 and the lack of objection from the Departmental Representative, dismissed the appeal as withdrawn. The tribunal granted the assessee liberty to approach them again if the matter is not resolved under the VSVS 2024 proceedings.

What were the facts?

An appeal was filed by the assessee against the CIT(A) order for Assessment Year 2017-2018. 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Whether an appeal should be dismissed as withdrawn when the assessee has opted for the Vivad Se Vishwas Scheme (VSVS) 2024.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, COCHIN BENCH, COCHIN

Before: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

Hearing: 09.01.2025Pronounced: 22.01.2025

Heard together (2 matters)

ITA No.419/Coch/2024
TC 50/48

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R

Per Prakash Chand Yadav, JM :

1.

The present appeal of the assessee is arising from the order of the learned Commissioner of Income-tax (Appeals) dated 19th March, 2024 and it relates to the assessment year 2017-2018, having DIN & Order No.ITBA/NFAC/S/ 250/2023- 24/1062948152(1).

2.

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for the assessee pointed out that the assessee has opted for VSVS 2024 and hence the present appeal may be dismissed as withdrawn.

3.

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

. Sri.Sulfekhar Ali Mohammed Haneefa. 4. In view of the above fact that the assessee has opted for VSVS 2024, we dismiss this appeal filed by the assessee as withdrawn with the liberty to the assessee to come up before us, if the assessee fails to resolve the matter in VSVS 2024 proceedings.

5.

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

Recent GST High Court judgments

Search GST case law →