CHANDRA DALPAT SINGH PAGARIA,MAIN BAZAR ROAD vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, (NFAC), NEW DELHI
Facts
The assessee filed an appeal against an order of the CIT(A) for AY 2014-15. The assessee had applied for and been accepted into the Direct Tax Vivad se Visvas Scheme, 2024. Consequently, the assessee sought to withdraw the appeal.
Held
The Tribunal heard both parties and perused the assessee's application for withdrawal. The appeal was dismissed as withdrawn with liberty to both parties to seek restoration if the DTVSV scheme settlement was not finalized.
Key Issues
Whether the appeal should be dismissed as withdrawn based on the assessee's application under the Vivad se Visvas Scheme.
Sections Cited
250 of the Income-tax Act, 1961, Rule 34 of ITAT Rules, 1963
AI-generated summary — verify with the full judgment below
Before: SHRI SIDDHARTHA NAUTIYAL & SHRI BIJAYANANDA PRUSETH
आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee emanates from the order passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 29.10.2024 by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘CIT(A)’] for the Assessment Year (AY) 2014-15. 2. At the outset, learned Counsel for the assessee submits that the assessee has applied for the benefits of The Direct Tax Vivad se Visvas Scheme, 2024 (DTVSV,24) and his application has been accepted. The learned Authorised Representative (ld. AR) of the assessee further submits that he may be allowed to withdraw this appeal. He has also filed copy of Form No. 4 of DTVSV,24, which was issued by the Designated Authority on 18.02.2025. This fact was confronted with
ITA No.1336/SRT/2024/AY.14-15 Chandra Dalpat Singh Pagaria
learned Senior departmental representative (ld. Sr. DR) of the revenue. The Id. Sr. DR for the Revenue submits that he has no objection, if the appeal of the assessee is dismissed as "withdrawn".
We have heard both parties and perused the application of assessee for withdrawal of appeal. Considering the prayer of assessee, the appeal of the assessee is dismissed as "withdrawn" with liberty to the assessee as well as to the revenue that in case the application preferred by the assessee under DTVSV,2024 does not get finally settled for any reason whatsoever, then both the parties are at liberty to prefer Miscellaneous Application before this Tribunal for restoration of the appeal or any further direction and in such event, the appeal shall get restored. The Assessing Officer is directed to pass the consequential order.
In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced under proviso to Rule 34 of ITAT Rules, 1963 in the open court on 21/04/2025.
Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (BIJAYANANDA PRUSETH) JUDICIAL MEMBER ACCOUNTANT MEMBER Surat �दनांक/ Date: 21/04/2025 Sohini, LDC
ITA No.1336/SRT/2024/AY.14-15 Chandra Dalpat Singh Pagaria Copy of the Order forwarded to: 1. The Assessee 2. The Respondent 3. The CIT(A) 4. CIT 5. DR/AR, ITAT, Surat 6. Guard File By Order // TRUE COPY // Assistant Registrar/Sr. PS/PS ITAT, Surat
