SHOBHANA YESHWANT LAAD,CURCHOREM vs. INCOME TAX OFFICER, WARD - 5, MARGAO

PDF · subscribers
ITA 154/PAN/2024Status: DisposedITAT Panaji03 February 2025AY 2010-11Bench: SHRI PAVAN KUMAR GADALE (Judicial Member), SHRI GD PADMAHSHALI (Accountant Member)4 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal, noting the assessee's decision to resolve the matter via the DTVSV Scheme and the withdrawal application, dismissed the appeal as withdrawn. The assessee was granted liberty to apply u/Section 254(2) of the Act to recall the order if required.

What were the facts?

The assessee filed an appeal against an NFAC/CIT(A) order for AY 2010-11. The assessee subsequently opted to settle the tax dispute under the 'Direct Tax Vivad Se Vishwas Scheme (DTVSV) 2024' and filed an application for withdrawal of the appeal.

What were the issues?

The key issue was whether to dismiss the appeal as withdrawn following the assessee's decision to settle the tax dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,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

Pronounced: 03/02/2025
1.

The assesse has filed an appeal against the order of National Faceless Appeal Centre (NFAC)/CIT(A) passed u/sec.143(3) r.w.s147 and u/sec 250 of the Income Tax Act, 1961.

2.

At the time hearing, the assessee mentioned by letter 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. 2 under DTVSV Rules. Per Contra, the Ld. DR has no objections.

3.

We heard the Ld.DR 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 application for withdrawal of appeal by letter 13-01-2025. 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 Accordingly, we dismiss the appeal of the assesse as withdrawn and the assesse is given liberty to move an application u/sec 254(2) of the Act to ITA 154/PAN/2024 Shobana Yeshwant Laad. 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 03.02.2025.

Sd/- Sd/- (GD PADMAHSHALI) (PAVAN KUMAR GADALE ) ACCOUNTANT MEMBER JUDICIAL MEMBER Panaji, Dated 03/02/2025

आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��थ� / The Respondent. 2. संबंिधत आयकर आयु� / The CIT(A) 3. आयकर आयु�(अपील) / Concerned CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Mumbai 5. गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, स�ािपत �ित //True Copy/ 1. उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Mumba ITA 154/PAN/2024 Shobana Yeshwant Laad.

Initial Date 1. Draft dictated on PS 2. Draft placed before author PS

3. Draft proposed & placed 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 Date on which file goes to the 8. AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Dictation Pad is enclosed 2. Other Member… on he

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →