RAMESH VITTHAL CHAUDHARI,JALGAON vs. INCOME TAX OFFICER,WARD 2(1),JALGAON, JALGAON

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ITA 2815/PUN/2024Status: DisposedITAT Pune11 March 2025AY 2011-12Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the permission to withdraw the appeal. The appeal was dismissed as withdrawn, with liberty to revive it if the Final Certificate under the scheme is not issued.

What were the facts?

The assessee filed an appeal against the order of the Ld. CIT(A) NFAC. During the hearing, the assessee filed an application to withdraw the appeal as they opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the assessee should be allowed to withdraw the appeal after opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Sharad Shah
For Respondent: Shri Aviyogi Ambadkar
Hearing: 11.03.2025Pronounced: 30.04.2025

Assessee by : Shri Sharad Shah Revenue by : Shri Aviyogi Ambadkar, Additional CIT Date of hearing : 11.03.2025 Date of pronouncement : 30.04.2025 आदेश / ORDER

PER VINAY BHAMORE, JM:

1.

This appeal filed by the assessee is directed against the order dated 28.11.2024 passed by Ld. CIT(A) NFAC for assessment year 2011-12.

2.

When the matter was called for hearing, Ld. AR of the assessee filed an application duly signed by the assessee seeking withdrawal of the above captioned appeal in the light of the fact that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and in this regard copy of Form 1 and Form 2 DTVSVS, 2024 was also filed by the assessee.

3.

Ld. DR raised no objection to the above submission of the assessee.

4.

We are inclined to grant the permission to the appellant herein to withdraw the appeal with the liberty to the appellant to revive the appeal proceedings, in the event of the Pr. Commissioner of Income Tax declining to issue Final Certificate under Direct Tax Vivad Se Vishwas Scheme, 2024 for whatsoever reasons. Accordingly, the appeal stands dismissed as withdrawn.

5.

In the result, the appeal filed by the assessee stands dismissed as „withdrawn‟.

Order pronounced on 30th day of April, 2025.

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