RUPESH MIHARIA,KOLKATA vs. A.C.I.T., CIRCLE - 2, ASANSOL

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ITA 1770/KOL/2024Status: DisposedITAT Kolkata27 March 2025AY 2016-2017Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI SANJAY AWASTHI (Accountant Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, subject to the assessee's liberty to seek restoration if the application under the Vivad-se-Vishwas Scheme, 2024, is not accepted by the Department for any reason.

What were the facts?

The assessee filed an appeal against the order of the Ld. CIT(A) for Assessment Year 2016-17. During the hearing, both parties informed the Tribunal that the assessee had availed the Vivad-se-Vishwas Scheme, 2024, filed the necessary Form No. 1, and requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn given the assessee's application under the Vivad-se-Vishwas Scheme and request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH KOLKATA

Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI

For Respondent: Shri Nicholash Murmu, Addl. CIT, DR
Hearing: 27.03.2025Pronounced: 27.03.2025

Present for: Appellant by : None Respondent by : Shri Nicholash Murmu, Addl. CIT, DR Date of Hearing : 27.03.2025 Date of Pronouncement : 27.03.2025 O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2024-25/1065877984(1) dated 20.06.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2016-17.

2.

Naone appeared on behalf of the assessee and Shri Nicholash Murmu, Addl. CIT, DR appeared on behalf of the revenue.

3.

At the time of hearing, the Ld. AR as well as Ld. DR present here have submitted that the assessee has availed Vivad-se-Vishwas Scheme, 2024 in respect of the impugned appeal. The necessary Form No. 1 has been filed by the assessee. The assessee has also made a request for withdrawal Rupesh Miharia., AY: 2016-17 of the appeal in so far as Form No. 1 has been filed by the assessee. Considering the above submissions, the appeal of the assessee is hereby dismissed as withdrawn. However, the assessee will be at liberty to get his appeal restored upon filing an application, if for any reason, whatsoever, the application for Vivad Se Vishwas Scheme, 2024 is not accepted by the Department.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order dictated and pronounced in the open court.

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