What did the Tribunal hold?

The Tribunal noted that the assessee had opted for resolution of the dispute under the DTVSV Scheme. Therefore, the appeal was treated as dismissed as withdrawn. Liberty was granted for restoration if the DTVSV resolution fails.

The appellant opted for the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024. Form No.1 DTVSV was filed on 10.12.2024 and Form No.2 was issued on 26.12.2024. The assessee had stated that the present appeal is intended to be withdrawn.

What were the issues?

Withdrawal of appeal due to opting for the Direct Tax Vivad Se Vishwas Scheme.

Muthurathinam, Tiruppur vs ITO | ITAT Chennai 2024

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL & HON’BLE SHRI MANU KUMAR GIRI

Hearing: 31.12.2024Pronounced: 31.12.2024

(िनधा�रणवष� / Assessment Year: 2013-2014) Muthurathinam, Vs. The Income Tax Officer, 27/29, Ward 1(2) Kumarappapuram, 1st Street, Tirupur. Rayapuram Extension, Tirupur 641 601. [PAN: AVYPM 0862D] S(अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri. S. Sridhar, Erode, Advocate. (Virtual) ��यथ� क� ओर से /Respondent by : Ms. Anitha, IRS, Addl. CIT. सुनवाई क� तार�ख/Date of Hearing : 31.12.2024 घोषणा क� तार�ख /Date of Pronouncement : 31.12.2024 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member)

This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax(Appeals)(NFAC) Delhi [CIT(A)] dated 23.08.2024 for Assessment Year 2013-14. 2. At the outset, the ld. counsel for the submitted a letter dated 30.12.2024 wherein stated that the present appeal is intended to be withdrawn by the

MUTHURATHINAM,TIRUPPUR vs. ITO, WARD-1(2), TIRUPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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