KAMLESH,RATIA, FATEHABAD vs. NWR-W-(57)(93), NFAC DELHI

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ITA 1026/CHANDI/2024Status: DisposedITAT Chandigarh27 November 2025AY 2018-2019Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Income Tax Appellate Tribunal noted that the Ld. DR had no objection to the withdrawal. Consequently, in view of the assessee's decision to opt for the DTVSV-2024 scheme and withdraw the appeal, the Tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee, Kamlesh, filed an appeal against the order of the Ld. CIT(A)/NFAC for Assessment Year 2018-19. During the hearing, the assessee filed an application to withdraw the appeal, stating that she had opted for the Direct Tax Vivad Se Vishwas Scheme (DTVSV-2024) and completed the payment formalities for tax arrears under the scheme, including filing Form-1 and receiving Form-4 for final settlement.

What were the issues?

Whether the appeal should be dismissed as withdrawn given the assessee's decision to opt for and complete payment under the Direct Tax Vivad Se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 92(2),Section 93

AI-generated summary — verify with the full judgment below

Order PER LALIET KUMAR, J.M: This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/ NFAC, Delhi dt. 12/08/2024 pertaining to Assessment Year 2018-19. 2. During the course of hearing none appeared on behalf of the Assessee, however an withdrawal application was moved before the Bench for withdrawal of the present appeal, contents of which read as under:

1.

Subject: Request for withdrawal of above referred appeal in view of DTVSV-2024 opted by Appellant and payment of tax in terms of the DTVSV-2024 scheme Respected Sir/s, Appellant Assessee filled filed the above referred appeal before Hon'ble Tribunal on 04.10.2024 which is fixed for hearing on 06.11.2025. Appellant Assessee submits that she has opted for DTVSV-2024 scheme after filing of the present appeal. She filed her declaration in Form-1 on 19.12.2024 under the scheme to the department and in response to that department issued her Form-2 conveying the balance payable amount of Rs.8,70,626/- after deduction of taxes already paid. She made the payment of balance demanded amount of Rs.8,78,626/- on 09.01.2025 i.e., within time allowed for making the payment. She informed the department about payment of demanded amount and received Form-3. Acknowledgement on 10.01.2025. Department issued Form-4 as order for full and final settlement of tax arrears under Sub-section (2) of Section 92 read with Section 93 of Finance (No.2) Act, 2024 (under the Direct Tax Vivad Se Vishwas Scheme, 2024).

For ready reference of this Hon'ble Tribunal, (i) copy of acknowledgement of declaration dated 19.12.2024 (ii) Form-2 dated 02.01.2025 (iii) Income Tax challan receipt dated 09.01.2025 (iv) Form-3 Acknowledgement receipt for filing of challan dated 10.01.2025 and (v) Form-4 for full and final settlement of tax arrears are attached herewith. Dispute of Assessee with the department stands resolved. Therefore, Appellant Assessee does not wish to pursue the appeal. Appellant Assessee prays before this Hon'ble Tribunal: that the Hon'ble Members may be pleased to pass an order for allowing the Appellant to withdraw the appeal or any other order which Hon'ble Members may consider and deem necessary in the interest of justice.

3.

Ld. DR did not object if the appeal of the assessee is dismissed as withdrawn.

4.

In view of the above the appeal of the assessee is dismissed as withdrawn.

5.

In the result, appeal of the Assessee is dismissed.

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