SHISHIR KUMAR CHOUDHARY,PATNA vs. DEPUTY COMMISSIONER OF INCOME TAX, PATNA

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ITA 276/PAT/2024Status: DisposedITAT Patna31 December 2024AY 2017-182 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessees had filed applications under the Vivad Se Vishwas Scheme and Form No. 1. Therefore, the appeals were dismissed as withdrawn with liberty to revive them if the scheme applications were rejected.

What were the facts?

The assessees filed appeals against the orders of the CIT(A) for AYs 2014-15 and 2017-18. The assessees had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and filed Form No. 1.

What were the issues?

Whether the appeals should be dismissed as withdrawn in light of the assessees opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

For Appellant: Shri Rakesh Kumar, AR
For Respondent: Shri Ashwani Kr. Singal, DR
Hearing: 05.12.2024Pronounced: 31.12.2024

(Assessment Year:2017-18) Shishir Kumar Choudhary DCIT 403, Tirupati Apartment, A.N. Lok Nayak Jai Prakash Path, Boring Road, Vs. Bhawan, Patna-800001, Bihar Patna-800001, Bihar (Appellant) (Respondent) PAN No. AZOPC2468H Assessee by : Shri Rakesh Kumar, AR Revenue by : Shri Ashwani Kr. Singal, DR Date of hearing: 05.12.2024 Date of pronouncement : 31.12.2024 O R D E R Per Rajesh Kumar, AM: These are appeals preferred by the two different assessee’s against the orders of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 03.11.2023 & 28.12.2023 for the AYs 2014-15 & 2017-18 respectively.

2.

At the outset, the ld. Counsel for the assessee submitted before the Bench that the assessee has gone into Direct Tax Vivad Se Vishwas Scheme, 2024 and the form no.1 of DTVSV has already been filed the copy of which along with applications dated 03.12.2024, were

3.

Considering the facts on record we observe that assessee’s have filed VSVS-24 and form no.1, have already been filed. Therefore, we are inclined to dismiss both the appeals of the assessee’s with a liberty to get these appeals recalled by filing Miscellaneous petitions if the applications of the assessee’s under VSVS-24 are not accepted for any reason whatsoever. In the result, the appeals of the assessee’s are dismissed as withdrawn.

4.

In the result, the appeals of both the assessee are dismissed as withdrawn.

Order pronounced in the open court on 31.12.2024.

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