PRAMOD BHUVANESHWARPRASAD CHOUDHARY,NEW DELHI vs. ACIT CICLE INTL TAXATION 1(2)(1), NEW DELHI

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ITA 1800/DEL/2024Status: DisposedITAT Delhi06 August 2025AY 2013-14Bench: SHRI MAHAVIR SINGH (Vice President), SHRI BRAJESH KUMAR SINGH (Accountant Member)4 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee wished to withdraw the appeal and that the Senior DR had no objection. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the ACIT. The assessee later filed an application to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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 147,Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘FRIDAY-D’ : NEW DELHI

Hearing: 25.07.2025Pronounced: 06.08.2025

Asstt. Year : 2013-14 Pramod Bhuvaneshwarprasad vs. ACIT Circle Intl. Taxation 1(2)(1) Choudhary, New Delhi C/o Nitin Jain, B-14, GF Shakti Nagar Extension Ashok Vihar, Phase-3, New Delhi -52 (PAN: AGNPC4110C) (Appellant) (Respondent) Appellant by : None Respondent by : Sh. Om Prakash, Sr. DR. Date of Hearing 25.07.2025 Date of Pronouncement 06.08.2025 ORDER

PER MAHAVIR SINGH, VICE PRESIDENT :

1.

This appeal has been filed by the Assessee against the order dated 20.03.2024 passed u/s. 147 r.w.s. 144C(13) of the Income Tax Act, 1961 by the ACIT, Circle Int. Tax 1(2)(1), New Delhi for the assessment year 2013-14 2. None appeared on behalf of the assessee. However, the assessee filed an application dated 26.6.2025, which has been placed on record wherein the assessee stated that assesse wishes to withdraw the appeal filed by him as he has opted for Vivad Se Vishwas Scheme 2024 (DTVSV 2024) relating to assessment year 2013- 14. In this behalf, assessee has also filed Form 1 and received Form 2 from the Commissioner of Income Tax, International Tax-1, New Delhi. Hence, he requested that the appeal may be treated as dismissed being withdrawn.

3.

Learned Senior DR has no objection.

4.

Considering the aforesaid factual matrix, the captioned appeal is consigned to records and treated ‘dismissed’ as withdrawn. Order pronounced in the Open Court on 06.08.2025.

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