G. G. DANDEKAR PROPERTIES LIMITED,NAGPUR vs. THE DCIT, CIRCLE-3, NAGPUR
Facts
The assessee filed applications for withdrawal of both appeals, stating that they had applied for the Direct Tax Vivad se Viswas Scheme. Form-2 was issued, determining the tax liability, which has been paid, with challan details attached.
Held
The Tribunal noted that the assessee had filed an application for withdrawal of both appeals as the matter has been settled under the DTVSV scheme. The revenue's representative had no objection.
Key Issues
Whether the appeals should be dismissed as withdrawn due to settlement under the Direct Tax Vivad se Viswas Scheme.
Sections Cited
254(1) of Income Tax Act, Direct Tax Vivad se Viswas Scheme, 2024
AI-generated summary — verify with the full judgment below
PER BENCH: 1. These appeals by assessee are directed against the order of Ld. CIT(A)/NFAC dated 19.05.2023 & 31.05.2023 for assessment year (AY) 2011–12 & 2013– 14 respectively. 2. None appeared on behalf of assessee. However, on perusal of record, we find that the assessee has already filed an application for withdrawal of both the appeals, vide application dated 10.07.2025. The assessee in its application dated 24.03.2025 has stated that the assessee has filed application for availing benefit of Direct Tax Vivad se Viswas Scheme, 2024 (DTVSV) pursuant to which Form-2 is issued in determining tax liability, which has been paid, details of challan of payment of tax is also attached with the application. The assessee in her application made a prayer to allow to withdraw both the appeals.
ITA Nos. 341 & 342/Nag/2024 G.G. Dandekar Properties Limited
The ld. Senior departmental representative (Sr DR) of the revenue submit that he has no objection, if the appeal of the assessee is dismissed, however, he may be given liberty to file application if for any reasons the matter is not finally not settled. 4. Considering the contents of application filed by the assessee, the appeals filed by the assessee are dismissed as withdrawn as matter has been settled in DTVSV. However, both the parties are given liberty to revive the appeal in the event the matter is not finally settled. 5. In the result, both the appeals of the assessee are dismissed as withdrawn. Order was pronounced in the open Court on 18/02/2025 Sd/– Sd/– KHETTRA MOHAN ROY PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER Nagpur: Dated: 18/02/2026 Biswajit
Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file.
By order
Assistant Registrar ITAT, Nagpur