JANAPAREDDY VENKATARAO,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), VISAKHAPATNAM
Facts
The assessee filed an appeal for Assessment Year 2010-11 against an order of the CIT(A)-NFAC Delhi. During the hearing, the assessee submitted that they opted for the Vivad-se-Vishwas Scheme 2024 to settle the tax dispute involved in the appeal, and the competent authority issued Form No.2.
Held
The Tribunal allowed the assessee's request to withdraw the appeal, as the dispute was being settled under the Vivad-se-Vishwas Scheme 2024. The appeal was dismissed as withdrawn, with a provision for the assessee to approach the Tribunal if the settlement is not accepted by the Department.
Key Issues
Whether an appeal can be dismissed as withdrawn after the assessee opts for settlement under the Vivad-se-Vishwas Scheme 2024.
Sections Cited
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Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam
Before: Shri Vijay Pal Rao, Vice-Shri Balakrishnan, S.
ITA No 312/Viz/ of 2023 Janapareddy Venkatarao
आयकर अपील�य अ�धकरण, �वशाखपटनम IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Vijay Pal Rao, Vice-President A N D Shri Balakrishnan, S. Accountant Member आ.अपी.सं /ITA No.312/Viz/2023 (िनधा�रण वष�/Assessment Year: 2010-11) Shri Janapareddy Venkata Vs. Income Tax Officer Rao, D.No.22-79-8 Ward 1(1) Bendapudi Vari Veedhi, Visakhapatnam Chengalraopet, Visakhpatnam Pan: AGQPJ4668P (Appellant) (Respondent) िनधा��रती �ारा/Assessee by: Shri GVN Hari, AR राज� व �ारा/Revenue by:: Dr.Aparna Villuri, Sr AR सुनवाई की तारीख/Date of hearing: 07/01/2025 घोषणा की तारीख/Pronouncement: 07/01/2025 आदेश/ORDER Per Vijay Pal Rao, Vice President This appeal by the assessee is directed against the order dated, 31/10/2023 of the learned CIT (A)-NFAC Delhi, relating to A.Y.2010-11. यह �नधा�रती क� अपील �व�वान सीआइट� (ए)-एनएफएसी �द� ल� के �दनांक, 31/10/2023 को पा�रत आदेश के �व��ध �नदे�शत है, जो �नधा�रण वष� 2010-11 से संबं�धत है ।
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ITA No 312/Viz/ of 2023 Janapareddy Venkatarao
At the time of hearing, the learned AR of the assessee has submitted that the assessee has opted for Vivad-se-Vishwas Scheme of 2024 to settle the tax dispute involved in the present appeal. The competent authority has issued Form No.2, dated 01/01/2025, copy of which is filed on record. Thus, the learned AR has submitted that the assessee is seeking permission to withdraw the appeal as the dispute has to be settled under the Vivad-se-Vishwas Scheme 2024. सुनवाई के समय, करदाता के �व�वान ए.आर. ने ��तुत �कया है 2. �क करदाता ने वत�मान अपील म� शा�मल कर �ववाद को �नपटाने के �लए �ववाद-से-�व�वास योजना 2024 का �वक�प चुना है। स�म �ा�धकार� ने फॉम� सं�या 2, �दनांक 01/01/2025 को जार� �कया है, िजसक� ��त अ�भलेख म� दज� है। इस �कार, �व�वान ए.आर. ने ��तुत �कया है �क करदाता अपील वापस लेने क� अनुम�त मांग रहा है �य��क �ववाद का �नपटारा �ववाद-से-�व�वास योजना 2024 के तहत िकया जाना है | 3. The learned DR has raised no objection, if the present appeal of the assessee is dismissed as withdrawn in view of the settlement of dispute under Vivad-se-Vishwas. 3. य�द �ववाद-से-�व�वास के तहत �ववाद के �नपटारे के म�देनजर करदाता क� वत�मान अपील को वापस लेते हुए खा�रज कर �दया जाता है, तो �व�वान डी.आर. ने कोई आप�� नह�ं उठाई है।
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ITA No 312/Viz/ of 2023 Janapareddy Venkatarao
Having considered the submissions of both the parties and going through the record, we find the assessee has filed an application for seeking permission to withdraw the present appeal in view of the fact that the assessee has opted to settle the dispute under Vivad-se-Vishwas Scheme, 2024. The competent authority issued Form No.2 dated 01/01/2025. Accordingly, the assessee is allowed to allowed to withdraw the present appeal and consequently, the present appeal is dismissed as withdrawn as the assessee has already opted for Vivad-se-Vishwas Scheme, 2024. The assessee can approach the Tribunal in case the settlement is not accepted by the Department under Vivad se Vishwas Scheme 2024, for whatsoever may be the reason by way of filing a Miscellaneous Application before the Tribunal to restore the appeal. We order accordingly. 4. दोन� प�� के ��तुतीकरण पर �वचार करने और अ�भलेख को देखने के बाद, हम पाते ह� �क �नधा�रती ने �ववाद-से-�व�वास योजना, 2024 के तहत िववाद से िव�ास का िवक�प चुने जाने के म�देनजर वत�मान अपील को वापस लेने क� अनुम�त मांगने के �लए एक आवेदन दायर �कया है। स�म �ा�धकार� ने फॉम� सं�या 2 �दनांक 01/01/2025 को जार� �कया। प�रणाम� व�प, �नधा�रती को वत�मान अपील वापस लेने क� अनुम�त द� गई है। तदनुसार, �नधा�रती क� वत�मान अपील को वापस �लया गया मानकर खा�रज कर �दया गया है �य��क करदाता ने पहले ह� �ववाद-से-�व�वास योजना, 2024 का �वक�प चुना है। �नधा�रती अ�धकरण से संपक� कर सकता है य�द समझौता �वभाग �वारा �ववाद से �व�वास योजना 2024 के तहत �वीकार नह�ं �कया जाता है, चाहे जो भी कारण हो, तथा करदाता को अ�ध�नयम के तहत �नधा�रत समय सीमा के भीतर �याया�धकरण के सम�
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ITA No 312/Viz/ of 2023 Janapareddy Venkatarao
�व�वध आवेदन दायर करने क� �वतं�ता होगी ता�क करदाता क� अपील को बहाल �कया जा सके। तदनुसार आदेश �दया गया।
In the result, the appeal of the assessee is dismissed as 'withdrawn'. 5. प�रणाम� व�प �नधा�रती क� अपील को वापस लेने के कारण खा�रज �कया जाता है । Order pronounced in the Open Court on the conclusion of the hearing i.e. on 7th January, 2025. आदेश क� उ�घोषणा खुल� अदालत म� सुनवाई के अंत म� अथा�त 7,जनवर� 25 को क� गयी । Sd/- Sd/- (BALASHRISHNAN,S ) (VIJAY PAL RAO) ACCOUNTANT MEMBER VICE-PRESIDENT Hyderabad, dated 7th January, 2025 Vinodan/sps Copy to: S.No Addresses 1 Mr. Janapareddy Venkata Rao, D.No.22-79-8 Bendapudi Vari Veedhi,Chengalraopet, Visakhpatnam 2 Income Tax Officer, Ward 1(1) Visakhapatnam 3 Pr. CIT - Visakhapatnam 4 DR, ITAT Visakhapatnam Benches 5 Guard File
By Order
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