STAR LIFESTYLES PVT. LTD. VS. ITO, WARD 24(1)

Parties Involved

Facts Summary

The Assessee, STAR LIFESTYLES PVT. LTD., has filed an appeal against the Order of the Ld. NFAC, Delhi dated 28.12.2023, relating to assessment year 2011-12. None appeared on behalf of the assessee despite the issuance of a notice for hearing. The assessee claims that the Ld. CIT(A) dismissed the appeal as withdrawn by noting that the assessee has opted for the Direct Tax Vivad Se Vishwas Act, 2020 (DTVSVA), even though no declaration under the Act was filed in relation to this appeal. The Ld. CIT(A) dismissed the appeal as infructuous, noting that the assessee has opted for VSVS and did not decide the appeal on merits.…

Legal Issues

• 1. Whether the appeal should be dismissed as withdrawn due to the assessee opting for DTVSVA, 2020, without filing a declaration.

Judgment Outcome

Decided in favour of Assessee.

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