PRIYA RAMASWAMY BANDIWADDAR,BELGAUM vs. INCOME TAX OFFICER WARD-6, BELGAUM, BELGAUM

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ITA 261/PAN/2024Status: DisposedITAT Panaji04 March 2025AY 2017-184 pages
AI SummaryDismissed

What did the Tribunal hold?

The Income Tax Appellate Tribunal dismissed the appeal as withdrawn, observing that no purpose would be served by keeping it pending as the assessee opted for the DTVSV Scheme. The assessee was granted liberty to apply under Section 254(2) of the Act to recall the order if circumstances require.

What were the facts?

The assessee filed an appeal against an order passed by NFAC/CIT(A) under Sections 144 and 250 of the Income Tax Act. During the hearing, the assessee stated an intention to settle the tax dispute under the Direct Tax Vivad Se Vishwas Scheme 2024 and filed Form 3, to which the Departmental Representative raised no objections.

What were the issues?

Whether an appeal should be dismissed as withdrawn when the assessee chooses to settle the tax litigation under the Direct Tax Vivad Se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 144,Section 250,Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI

Before: SHRI PAVAN KUMAR GADALE& SHRI GD PADMAHSHALI

Hearing: 03/03/2025Pronounced: 04/03/2025

आदेश / O R D E R

PER PAVAN KUMAR GADALE - JM:

1.

The assesse has filed an appeal against the order of National Faceless Appeal Centre(NFAC)/CIT(A) passed u/sec 144 and u/sec 250 of the Income Tax Act, 1961.

2.

At the time hearing, the Ld. AR of the assessee submitted that the assessee is intended to settle the tax litigation by opting for ‘ Direct Tax Vivad Se Vishwas Scheme(DTVSV) 2024’ and has filed Form no. 3 under DTVSV Rules. Per Contra, the Ld. DR has no objections.

3.

We heard the rival submissions and perused the material on record. Since the assessee has opted for ‘Direct Tax Vivad Se Vishwas Scheme(DTVSV) 2024’ and has filed an Form 3 as envisaged by the Ld.AR vide withdrawal of appeal letter 01-03-2025. Hence we are of the view that, no purpose will be served in keeping the appeal pending. Accordingly, we dismiss the appeal of the assesse as withdrawn and the assesse is given liberty to move an application u/sec 254(2) of the Act to recall the present order in accordance with the provisions of law.

4.

In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 04.03.2025 Sd/- Sd/- (PAVAN KUMAR GADALE ) (GD PADMAHSHALI) ACCOUNTANT MEMBER JUDICIAL MEMBER Panaji, Dated 04/03/2025

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. 2. ��यथ� / The Respondent. संबं�धत आयकर आयु�त / The CIT(A) 3. आयकर आयु�त(अपील) / Concerned CIT 4. 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy/ 1. उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Panaji

Initial Date 1. Draft dictated on PS 2. Draft placed before author PS Draft proposed & placed 3. PS before the second member 4. Draft discussed/approved by PS Second Member. 5. Approved Draft comes to the PS Sr.PS/PS 6. Kept for pronouncement on 7. File sent to the Bench Clerk 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Dictation Pad is enclosed

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