SURESH LAXMAN PADHYE,MUMBAI vs. INCOME TAX OFFICER WARD 26 3 3 MUMBAI, MUMBAI

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ITA 3555/MUM/2024Status: DisposedITAT Mumbai12 December 2024AY 2013-14Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The appeal was dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme. However, the parties were granted liberty to seek recall of the order if they failed to deposit the requisite amount or settle the dispute through the scheme.

What were the facts?

The assessee preferred an appeal against an order for AY 2013-14. The assessee opted for the Vivad Se Vishwas Scheme, and the requisite amount was determined on 10.12.2024. The Ld. D.R. did not refute the assessee's claim.

What were the issues?

Whether the appeal should be dismissed as withdrawn upon the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH SMC”, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY

For Appellant: Shri Kalplesh Tularkar, Ld. A.R
For Respondent: Shri V.K. Chaturvedi, Sr. D.R
Pronounced: 12.12.2024

Per : Narender Kumar Choudhry, Judicial Member:

This appeal has been preferred by the Assessee against the order dated 13.05.2024, impugned herein, passed by the National Faceless Appeal Center (NFAC)/Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) under section 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2013-14.

2.

In the instant case, the Assessee has opted for Vivad Se Vishwas Scheme, (in short “VSVS”) 2024 and in pursuance to that has filed Form No.2 wherein requisite amount has already been determined on 10.12.2024 by the concerned authority under VSVS 2024.

3.

The Ld. D.R. did not refute the claim of the Assessee.

4.

Consequently, the appeal of the Assessee deserve dismissal being withdrawn, however, with liberty to the parties to seek recall of this order, in case of failure to deposit the requisite amount and/or failing to settle the dispute through VSVS 2024.

5.

In the result, the appeal filed by the Assessee is dismissed as withdrawn with liberty to the parties as mentioned above.

Order pronounced in the open court on 12.12.2024.

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