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Facts
The assessee filed two appeals against the order of the CIT(A)/NFAC for AY 2015-16 & 2016-17. During the hearing, the assessee did not appear, but had requested withdrawal of the appeals. The request was based on payment of disputed penalty and issuance of a certificate under the DTVSV Scheme, 2024.
Held
The Tribunal noted that the assessee had paid the disputed penalty and a certificate under the DTVSV Scheme, 2024 had been issued. Therefore, as per the assessee's request and the provisions of the scheme, the appeals were dismissed as withdrawn.
Key Issues
Whether the appeals should be dismissed as withdrawn based on the assessee's request and compliance with the DTVSV Scheme, 2024 after payment of disputed penalty.
Sections Cited
250, 91(2), 92(1)
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Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE
Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY
PER KESHAV DUBEY, JUDICIAL MEMBER:
These two appeals filed by the assessee against the order of the ld. CIT(A)/NFAC both dated 28/08/2024 vide DIN & Order No. ITBA/NFAC/S/250/2024-25/1068077069(1) & ITBA/NFAC/S/250 /2024-25/1068077069(1) for the assessment years 2015-16 & 2016-17 respectively passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”).
During the course of hearing, none appeared on behalf of the assessee. However, on going through the record, we find a letter dated 10.12.2024 filed on 13.12.2024 for both the assessment years requesting for withdrawal of the appeals enclosing therein the & 2053/Bang/2024 Nexus One, Bangalore Page 2 of 3 copy of Form-2 issued by the ld. Principal Commissioner of Income Tax on 27.11.2024 for both the AYs along with the copy of Challans evidencing the payment of disputed Penalty as determined in Form- 2 for the Asst. year 2015-16 & Asst. year 2016-17.
Ld. D.R. on the other hand has no objection on the request for withdrawal of appeal as made by the assessee.
We have heard the rival submissions and perused the materials available on record. As per the provisions of section 91(2) of the DTVSV Scheme, 2024, any appeal pending before the ITAT or CIT(A) in respect of disputed interest or disputed penalty or disputed fee or tax arrears shall be deemed to have been withdrawn upon the issuance of certificate u/s 92(1) of the DTVSV Scheme, 2024.
4.1 On going through the letter along with the enclosures filed on 13.12.2024, we find that the Form No.2 i.e. Certificate under sub- section (1) of section 92 of the Finance (2) Act, 2024, is already issued by the ld. Principal Commissioner of Income Tax on 27.11.2024. Further we also take a note of the fact that even the disputed penalty determined to be payable as per the form No. 2 is already paid by the assessee on 10/12/2024 for both these Asst. years. Being so, we, accordingly, as per the request letter dated 10.12.2024 filed on 13.12.2024 for both the assessment years, dismiss these appeals of the assessee as withdrawn with a liberty to reinstate the appeals if the assessee’s applications under the DTVSV Scheme, 2024 are not accepted for any reason.