YOUNG WOMEN CHRISTIAN ASSOCIATION ,THRISSUR vs. ITO EXEMPTIONS , THRISSUR

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ITA 144/COCH/2023Status: DisposedITAT Cochin21 January 2025AY 2013-142 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 permitted the assessee to withdraw the appeals. It granted the assessee the liberty to revive these appeals if their applications filed under Form No. 1 of the DTVSV Scheme are rejected for any reason.

What were the facts?

The assessee filed appeals against the orders of the National Faceless Appeal Centre [CIT(A)] for AYs 2013-14 to 2016-17. During the hearing, the assessee's counsel informed the tribunal of the appellant's intention to withdraw the appeals to settle the issues through the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV).

What were the issues?

Whether the assessee should be permitted to withdraw appeals to opt for settlement under the Direct Tax Vivad Se Vishwas Scheme, with a provision for revival if the scheme application is rejected.

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 Respondent: Smt. Leena Lal, Sr. D.R
Hearing: 08.01.2025Pronounced: 21.01.2025

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)] all dated 23.12.2022 for Assessment Years (AYs) 2013-14 to 2016-17.

2.

When the matter was called the learned counsel for the assessee filed a letter stating that the appellant intends to withdraw the appeals, as the issue in the appeals is sought to be settled through Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV). Accordingly, we permit the assessee to withdraw the appeals with

3.

In the result, appeals filed by the assessee are dismissed as withdrawn.

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