CHANCHAL SHARMA,NEW DELHI V. INCOME TAX OFFICER, WARD-10(1), HYDERABAD

ITA 410/HYD/2025

AI Insights

The case involves an appeal by Chanchal Sharma against an order passed by the Assessing Officer under section 143(3) of the Income Tax Act, 1961, for the assessment year 2015-16. The appeal was heard by the Income Tax Appellate Tribunal, Hyderabad. At the hearing, the Senior Departmental Representative informed the tribunal that the assessee had opted for the DTVSV, 2024 scheme and had submitted a request to withdraw the appeal. The tribunal, acknowledging the withdrawal request and the accompanying forms submitted under the DTVSV scheme, decided to dismiss the appeal as withdrawn.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669074 (ITAT-HYDERABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2015-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 92

Judgement Text

"आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SM-A ‘ Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.No.410/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Chanchal Sharma, Delhi. PAN : ABJPS9218E. Vs. The Income Tax Officer, Ward – 10(1), Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented by : None राजस्व का प्रतततितित्व/ Department Represented by : Shri Ashutosh Pradhan, Sr.AR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 26.06.2025 घोर्णध की तधरीख/ Date of Pronouncement : 26.06.2025 O R D E R प्रनत रवीश सूद, जे.एम./PER RAVISH SOOD, J.M. The present appeal filed by the assessee is directed against the order passed by the Addl/JCIT(A), Aurangabad, dated 07.03.2024, which in turn arises from the order passed by the 2 ITA No.410/Hyd/2025 Chanchal Sharma Assessing Officer (for short “A.O.”) u/s 143(3) of the Income Tax Act, 1961 (for short “the Act”) dated 30.12.2017 for A.Y. 2015-16. 2. As the assessee/appellant has failed to put up an appearance, therefore, we are constrained to proceed with and dispose of the appeal as per Rule 24 of the Income-Tax Appellate Tribunal Rules, 1963. 3. Shri Ashutosh Pradhan, the learned Senior Departmental Representative (for short “Ld.DR”) at the threshold of hearing of the appeal submitted that the captioned assessee/appellant had opted for Direct Tax Vivad-se-Vishwas Scheme, 2024 (in short “DTVSV, 2024”). The Ld.DR had placed on our record a letter filed by the assessee dt.16.04.2025, wherein she has requested to withdraw the appeal. Also, we find that the aforesaid letter dated 16.04.2025 is accompanied by (i) Form 1 - Declaration under DTVSV Scheme, 2024; and (ii) Form 2 i.e. Certificate under sub- section (1) of Section 92 of the Finance (No.2) Act, 2024. For the sake of clarity, the aforesaid request letter, dt.16.04.2025 is culled out as under : 3 ITA No.410/Hyd/2025 Chanchal Sharma 4. Considering the fact that the assessee had opted for DTVSV Scheme, 2024, we herein dismiss the captioned appeal as withdrawn. Before parting, we may herein observe that in case, if 4 ITA No.410/Hyd/2025 Chanchal Sharma for any reason, the captioned appeal is not finally settled under the DTVSV, 2024, then the assessee shall remain at a liberty to seek restoration of the said appeal. 5. Resultantly, the appeal filed by the assessee is dismissed as withdrawn in terms of our aforesaid observations. Order pronounced in the Open Court on 26th June, 2025. Sd/- Sd/- (मंजूनाथ जी) (MANJUNATHA G.) लेखा सदस्य/ACCOUNTANT MEMBER Sd/- (श्री रवीश सूद) (RAVISH SOOD) न्यायिक सदस्य/JUDICIAL MEMBER Sd/- Hyderabad, dated 26.06.2025. TYNM/sps आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:- 1. निर्धाररती/The Assessee : Chanchal Sharma, 201, First Floor, Near PNB Bank, Madhuban, Nirman Vihar, Delhi – 110092. 2. रधजस्व/ The Revenue : The Income Tax Officer, Ward – 10(1), Hyderabad. 3. The Principal Commissioner of Income Tax, Hyderabad 4. नवभधगीयप्रनतनिनर्, आयकर अपीलीय अनर्करण, हैदरधबधद / DR, ITAT, Hyderabad 5. गधर्ाफ़धईल / Guard file "