What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and therefore treated the appeal as disposed of as withdrawn.

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for resolution of the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3), Section 143(3A), Section 143(3B)

The All India Arya Vysya Samajam vs ITO | ITAT Chennai 2024

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

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

Hearing: 17.10.2024Pronounced: 23.10.2024

(िनधा�रणवष� / Assessment Year: 2018-2019) The All India Arya Vysy Samajam, Vs. The Income Tax Officer, No.23, NSC Bose Road, Exemptions Ward 2, Sowcarpet, Chennai 600 079 Chennai [PAN: AAATT 6166C] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri. Philip George, Advocate ��यथ� क� ओर से /Respondent by : Shri. M. Karthikeyan, IRS, Addl.CIT. सुनवाई क� तार�ख/Date of Hearing : 17.10.2024 घोषणा क� तार�ख /Date of Pronouncement : 23.10.2024 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member)

This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in order No.ITBA/NFAC/S/250/2023-24/1059599610 (1) dated 11.01.2024. The assessment was framed by the Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Income-tax Officer, National e-Assessment Centre, Delhi u/s.143(3) r.w.s. 143(3A) & 143(3B) of the Income Tax Act, 1961 (hereinafter the ‘Act’) for the assessment year 2018-19 vide order dated 109.02.2021 2. At the outset, it is noted that the assessee has opted for solution of dispute under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024. Assessee also submitted Form 1 DTVSV dated 10.10.2024 vide e-Filing Acknowledgement Number 596869330101024.

Accordingly, noting the fact that the assessee is opted for resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024 in the present appeal, we treat this appeal being disposed of as withdrawn.

The assessee is given liberty for restoration of the present appeal in case the resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024 is failed.

In the result, the appeal of the assessee ( ) is disposed of by treating the same as withdrawn.

THE ALL INDIA ARYA VYSYA SAMAJAM,CHENNAI vs. ITO EXEMPTIONS WARD 2, CHENNAI

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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