LAXMAN RUPCHAND KHAIRNAR,NASHIK vs. WARD 1(1) NASHIK, INCOME TAX OFFICER

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ITA 1982/PUN/2024Status: DisposedITAT Pune07 January 2025AY 2018-19Bench: DR.MANISH BORAD (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee's request for withdrawal was made due to opting for the Vivad Se Vishwas Scheme. The Departmental Representative had no objection. Therefore, the appeal was dismissed as withdrawn, with liberty to move a Miscellaneous Application if the scheme application is rejected.

What were the facts?

The assessee filed an appeal before the Tribunal against an order passed by the NFAC. Subsequently, the assessee opted for the Vivad Se Vishwas Scheme and requested to withdraw the appeal.

What were the issues?

Whether the appeal can be dismissed as withdrawn when the assessee opts for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

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

Before: DR.MANISH BORAD

For Respondent: Shri Sourabh Nayak
Hearing: 18.12.2024Pronounced: 07.01.2025

आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

1.

The captioned appeal pertaining to Assessment Year 2018- 19 at the instance of assessee is directed against the order dated 24.07.2024 passed by National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) which in turn is arising out of Assessment Order dated 09.02.2023 passed u/s.147 r.w.s.144B of the Act.

2.

When the appeal was called for, none appeared on behalf of the assessee despite service of notice of hearing. However, the assessee filed a letter seeking withdrawal of the instant appeal as the assesee has opted for Vivad Se Vishwas Scheme. The contents of said letter read as under :

“Sub : Intimation of withdrawal of appeal due to opting the Direct Tax Vivad Se Vishwas Scheme (Revised)-2024. Shri Laxman Rupchand Khairnar, Nashik against appellate order u/s 250 passed by CIT (Appeals), NFAC, Delhi and appeal filed before your honor vide Appeal No. ITA/1982/20244 in respect of A.Y.2018-19.(ΡΑΝ- ABNPK4895P) Please refer to the above. As I was preferred an appeal before your honor as per details mentioned above, But I was filed application under the scheme of Government namely Direct Tax Vivad Se Vishwas Scheme (Revised)- 2024 and also received Form N.2 from the Pr.Commissioner of Income Tax, Nashik for payment of dispute amount of Tax and arrears. The said amount was paid by me and also submit Form No.3 to the Hon'ble Pr.Commissioner of Income Tax, Nashik. Considering the above, I wish to withdraw my appeal filed before your honor and I will submit the Full and Final settlement certificate in Form No. 4 whenever received to me by the competent authority. Hence, it is requested to kindly keep my appeal decision in abeyance upto submission of Form No. 4.”

3.

Ld. Departmental Representative has no objection. However, in view of the assessee’s application seeking withdrawal of the appeal, the appeal is being dismissed as ‘Withdrawn’ subject to rider that in case the assessee’s Vivad Se Vishwas Scheme application is rejected, the assessee will be at liberty to move Miscellaneous Application within the prescribed time limit.

4.

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

Order pronounced on this 07th day of January, 2025.

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