DINSHAWS DAIRY FOOD PRIVATE LIMITED,NAGPUR vs. DCIT CIRCLE-2, NAGPUR

PDF · subscribers
ITA 54/NAG/2024Status: DisposedITAT Nagpur04 February 2025AY 2019-20Bench: SHRI V. DURGA RAO (Judicial Member), SHRI KHETTRA MOHAN ROY (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee sought permission to withdraw the appeal as they had opted for the Vivad Se Vishwas scheme. The Revenue's representative had no objection to this request.

What were the facts?

The assessee filed an appeal against an order dated 24.01.2024, related to assessment year 2019-2020. During the hearing, the assessee's counsel stated that the assessee opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal can be permitted to be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Scheme, 2024

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH : NAGPUR

Before: SHRI V. DURGA RAO & SHRI KHETTRA MOHAN ROY

Hearing: 28.01.2025Pronounced: 04.02.2025

ORDER PER V. DURGA RAO, J.M. : This appeal has been filed by the assessee against the order dated 24.01.2024, of the learned Addl/JCIT(A)-2, Vadodara, relating to assessment year 2019-2020. 2. At the outset, during the course of hearing, Learned Counsel for the Assessee submitted that the assessee opted to settle the dispute under Direct Tax Vivad Se Vishwas Scheme, 2024 and

2 ITA.No.54/NAG./2024 Form No.2 is also issued by the Department which is placed on record. He, accordingly, seeks the permission of the Tribunal to withdraw the appeal, for which, the Learned DR has no objection. 3. We, therefore, dismiss the appeal of the assessee as “withdrawn”. Order pronounced in the open Court on 04.02.2025.

Recent GST High Court judgments

Search GST case law →