EDUCATIONAL SOCIETY OF ST. ANNES SCHOOL,ROORKEE vs. COMMISSIONER OF INCOME TAX (APPEALS), NFAC, DELHI

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ITA 190/DDN/2024Status: HeardITAT Dehradun07 May 2025AY 2017-18Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for settlement under the Vivad se Vishwas Scheme and had filed the necessary forms. Therefore, the appeal was treated as withdrawn.

What were the facts?

The assessee filed an appeal against an order for AY 2017-18. The assessee subsequently opted to settle the dispute through 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Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “DB” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI AVDHESH KUMAR MISHRA

For Appellant: Shri Pavitra H. Arora, CA
For Respondent: Shri A.S. Rana, Sr. DR
Hearing: 07.05.2025

This appeal is filed by the Assessee against the order u/s 250 of Income Tax Act, 1961 dated 12/09/2024 passed u/s 143(3) of the Act for the AY 2017-18.

2.

The assessee through letter dated 18/01/2025 submitted that it had opted to settle the disputes in appeal through Direct Tax Vivad se Vishwas Scheme, 2024 and accordingly Form 1 has been filed on 28.12.2024 and Form 2 dated 08.01.2025 was also issued by the Revenue. A copy of Form 1 & 2 are placed on record. The Counsel thus, submitted that the Assessee does not want to pursue the present appeal and requested to grant liberty to withdraw since it became infructuous.

3.

Heard rival submissions, perused Form 1 filed by the assessee under DTVSVS 2024. It is observed from the said Form that the assessee opted to settle the disputes in appeal in for the AY 2017-18 under DTVSVS and Form 2 was also issued by the Revenue. Since the assessee has opted under DTVSVS to settle the issues in appeal, this appeal is treated as withdrawn.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

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