KABIR INFRA PRIVATE LIMITED,LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, LUDHIANA

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ITA 891/CHANDI/2024Status: DisposedITAT Chandigarh05 March 2025AY 2013-14Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal accepted the assessee's prayer, supported by the Senior Departmental Representative's no-objection, and dismissed the appeal as withdrawn. The tribunal granted the assessee liberty to seek revival of the appeal should the resolution under the Vivad Se Vishwas Scheme fail.

What were the facts?

The assessee, Kabir Infra Private Limited, filed an appeal for Assessment Year 2013-14. Prior to the hearing, the assessee settled the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024, and received Form No. 2 from the Income Tax Department, subsequently requesting to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn given that the assessee has settled the underlying dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

1.

The present appeal is directed at the instance of the Assessee against the order of Ld. CIT(A)/ NFAC, Delhi dt. 20/06/2024 pertaining to Assessment Year 2013-14.

2.

The registry has placed on record assessee’s email dt. 04/03/2025 wherein it has been stated that the assessee has settled the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 and the Income Tax Department has since issued Form No. 2 on 20/02/2025. Accordingly, the assessee seeks withdrawal of the appeal. The same was not objected to by Ld. Sr. DR.

3.

Accepting the prayer of Ld. AR, the appeal of the assessee is dismissed as withdrawn subject to liberty to the assessee to seek revival of the appeal in case the aforesaid resolution fails, for whatever reasons.

2 4. In the result, the appeal of the assessee stand dismissed as withdrawn.

Order pronounced in the open Court on 05th March, 2025)

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