SAINI SABHA REWARI,REWARI vs. ACIT,NFAC, DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal, taking into account the submission made by the Assessee's Representative regarding opting for the Vivad se Vishwas Scheme, decided to dismiss the appeals. Liberty was granted to the Assessee to seek restoration of the appeals if advised.
What were the facts?
The Assessee filed appeals challenging the order of the Ld. Commissioner of Income Tax (Appeals). During the proceedings, the Assessee's Representative submitted that the Assessee had opted to avail benefits under the 'Direct Tax Vivad se Vishwas Scheme, 2024'.
What were the issues?
Whether the appeals should be dismissed as withdrawn due to the Assessee opting for the 'Direct Tax Vivad se Vishwas Scheme, 2024'.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI AVDHESH KUMAR MISHRA
Saini SabhaRewari Vs. Additional Commissioner of Saini Senior Secondary Income Tax, National School, Delhi Gate, Faceless Appeal Centre, 2nd Rewari, PIN-123401 Floor, JLN Stadium, PAN: AAETS8493H Delhi Appellant Respondent Assessee by Sh. Sanjay Jain, CA Revenue by Sh. Dheeraj Kumar Jain, Sr. DR Date of Hearing 26/08/2025 Date of Pronouncement 26/08/2025 ORDER
PER YOGESH KUMAR, U.S. JM:
The captioned appeals are filed by the Assessee challenging the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT (A)/NFAC’ for short), New Delhi dated 08/01/2025 for the Assessment Year 2011-12 and 2012-13 respectively.
The Assessee’s Representative submitted that, Assessee has opted to avail benefits of ‘Direct Tax Vivad se Vishwas Scheme, 2024’ (‘DTVSVS’) and submitted the applications for withdrawing the captioned Appeals, therefore, sought for dismissal of the Appeals.
Recoding the submission made by the Ld. Assessee’s Representative, we dismiss the Appeals of the Assessee with a liberty to get the Appeals restored if so advised.
In the result, appeals filed by the Assessee are dismissed as withdrawn.
Order pronounced in the open court on 26th August, 2025
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