Loading judgment…
Facts
The assessee filed an appeal against the order of the Commissioner of Income-tax (Appeals) concerning assessment year 2019-20, raising grounds related to additions made under section 36(1)(va) and procedural fairness. The assessee later requested to withdraw the appeal.
Held
The Tribunal noted the assessee's request to withdraw the appeal, citing the settlement of the issue via other means and the tax already adjusted. The Revenue did not object to the withdrawal. Consequently, the appeal was permitted to be withdrawn and dismissed.
Key Issues
Whether the appeal should be dismissed as withdrawn upon the assessee's request and the Revenue's non-objection.
Sections Cited
36(1)(va), 43B, 143(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW
Before: SHRI KUL BHARAT & SHRI NIKHIL CHOUDHARY
PER KUL BHARAT, VICE PRESIDENT.:
This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 01.12.2021, pertaining to the assessment year 2019-20. The assessee has raised the following grounds of appeal: -
1. That the learned Assessing Officer as well as learned Commissioner of Income Tax (Appeals) has erred in making addition of Rs.5,29,103.00 under section 36(1)(va) of the Income Tax Act, 1961.
2. That the learned Commissioner of Income Tax (Appeals) has erred in confirming the addition under section 36(1)(va) of the Income Tax Act, 1961 even though the appellant has placed reliance upon the judicial pronouncement in which it has been categorically held that the amendment under section 43B is applicable from the assessment year 2020-21.
3. That the learned Commissioner of Income Tax (Appeals) has erred in not following the jurisdictional High Court relied upon by the appellant.
4. That the learned Commissioner of Income Tax (Appeals) has erred in not providing the proper opportunity to the appellant before confirming the order of learned Assessing Officer resulting in violation of principle of natural justice. 5. that the appellant craves leave to introduce, modify or withdraw any grounds of appeal with kind permission of your honour.”
Page 2 of 3 2. At the very outset, our attention was drawn towards letter dated 18.02.2025 wherein the assessee has requested to withdraw the present appeal. The relevant contents of the letter dated 18.02.2025 is reproduced as under: - “That the appellant very humbly submit before your honour that the issue in appeal is based on EPF/ESI and the appellant was considering to file for Vivad Se Vishwas Scheme to settle the litigation but tax payable in the Scheme is equivalent to the tax adjusted from refund while processing the return u/s 143(1). Therefore, the tax being already adjusted and no benefit was occurring in availing the Scheme, the appellant did not file form VSV and request for withdrawal of appeal. In view of above, the appellant humbly request your honour to kindly permit the appellant for withdrawal of appeal or pass appropriate order in light of appellant request for withdrawal of appeal as the tax payable being already adjusted from refund.”
On the other hand, the Ld. DR has not objected to the prayer of the assessee for withdrawal of the appeal.
Considering the contents of the letter as mentioned above, we permit the assessee to withdraw this appeal. Accordingly, the appeal is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 19/03/2025.