GUDIPUDI VENKATESWARA RAO,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

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ITA 473/VIZ/2024Status: DisposedITAT Visakhapatnam24 September 2025AY 2017-18Bench: us, none appeared on behalf of the assessee to represent the case. At the outset, on perusal of the material available on record it is apparent that the assessee desires to withdraw his appeal as the assessee has opted to avail ‘Vivad Se Viswas' scheme and also filed Form No.4 issued by the Revenue ie., order for full and final settlement of tax arrears under sub-section (2) of section 92 read with section 93 of Finance (02) Act, 2024 (under the Direct Tax Vivad Se Vishwas Scheme, 2024). Th3 pages
AI SummaryDismissed

Facts

The assessee filed an appeal against the CIT(A)'s order concerning an order passed under Section 271D of the Income Tax Act for AY 2017-18. During the proceedings, the assessee opted to avail the ‘Vivad Se Vishwas' scheme and filed Form No.4 for full and final settlement of tax arrears.

Held

The Income Tax Appellate Tribunal (ITAT) dismissed the appeal as withdrawn. The Tribunal noted that the assessee had opted for the ‘Vivad Se Vishwas' scheme and filed the necessary settlement form, and the Ld. DR raised no objection.

Key Issues

Whether the appeal should be dismissed as withdrawn given the assessee's election to settle the tax dispute under the ‘Vivad Se Vishwas' scheme.

Sections Cited

271D, 92(2), 93

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM “DIVN” BENCH, VISAKHAPATNAM

Before: SHRI VIJAY PAL RAO, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE

Hearing: 08/09/2025

PER S. BALAKRISHNAN, AM:

This appeal filed by the assessee is against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (in short “Ld. CIT(A)”) in DIN & Order No. ITBA/NFAC/S/250/2024-25/1068735844(1) dated 17/09/2024 arising

2 ITA No. 473/Viz/2024 Gudipudi Venkateswara Rao vs. ITO out of the order passed U/s. 271D of the Income Tax Act, 1961 (in short “the Act”), dated 08/01/2022d for the AY 2017-18.

2.

Before us, none appeared on behalf of the assessee to represent the case. At the outset, on perusal of the material available on record it is apparent that the assessee desires to withdraw his appeal as the assessee has opted to avail ‘Vivad Se Viswas’ scheme and also filed Form No.4 issued by the Revenue ie., order for full and final settlement of tax arrears under sub-section (2) of section 92 read with section 93 of Finance (02) Act, 2024 (under the Direct Tax Vivad Se Vishwas Scheme, 2024). The Ld. DR also did not raise any objection. Therefore, we are of the considered view that the appeal of the assessee is a fit case to be allowed as withdrawn. Accordingly, we hereby dismiss the appeal of the assessee as withdrawn. It is ordered accordingly.

3.

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

Pronounced in the open Court on 24th September, 2025. Sd/- Sd/- (VIJAY PAL RAO) (S. BALAKRISHNAN) उपाध्यक्ष/VICE PRESIDENT लेखा सदस्य/ACCOUNTANT MEMBER Dated : 24/09/2025 OKK - SPS

3 ITA No. 473/Viz/2024 Gudipudi Venkateswara Rao vs. ITO आदेश की प्रधतधलधप अग्रेधर्त/Copy of the order forwarded to:- धनिााररती/ The Assessee – Venkateswara Rao Gudipudi, D.No. 1. 7/12/63, Vallurivarithota, Guntur-522002. राजस्ि/The Revenue – Income Tax Officer, Ward-2(1), O/o. ITO, 2. Beside State Bank of India, Commercial Branch, Standard House, Guntur-522004. 3. The Principal Commissioner of Income Tax, आयकर आयुक्त (अपील)/ The Commissioner of Income Tax 4. धिभागीय प्रधतधनधि, आयकर अपीलीय अधिकरण, धिशाखापटणम/ DR, ITAT, 5. Visakhapatnam गार्ा फ़ाईल / Guard file 6. आदेशानुसार / BY ORDER

Sr. Private Secretary ITAT, Visakhapatnam