COWBOYS AGRO FARMSS PVT.LTD,VAISHALI vs. ITO, WARD-1(3), VAISHALI, HAJIPUR
Facts
The assessee filed an appeal against an order passed by the Ld. Commissioner of Income Tax (Appeals). The assessee sought to withdraw the appeal as the case was settled under the Direct Tax Vivad Se Vishwas Scheme, 2024.
Held
The Tribunal considered the application for withdrawal filed by the appellant due to settlement under the Vivad Se Vishwas Scheme. The Tribunal allowed the application for withdrawal.
Key Issues
Whether the appeal should be permitted to be withdrawn on account of settlement under the Vivad Se Vishwas Scheme.
Sections Cited
250 of the Income Tax Act, 1961, Direct Tax Vivad Se Vishwas Scheme, 2024
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA BENCH”, PATNA
IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA (VIRTUAL HEARING AT KOLKATA) SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 458/Pat/2024 (Assessment Year 2012-13)
Cowboys Agro Farms Private Limited, Pankaj Market, First Floor, Gudri Road, Hajipur, Vaishali, (Bihar)-844101 [PAN: AAOCS6659N] ……..…...…………….... Appellant vs. Income Tax Officer, Ward 1(3), Vaishali-Hajipur ................................ Respondent
Appearances by: Assessee represented by : None (withdrawal application) Department represented by : Sh. Ashwani Kr. Singal, JCIT Date of concluding the hearing : 25.06.2025 Date of pronouncing the order : 30.06.2025 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER 1. This appeal arises from order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”), passed by Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, vide order dated 24.04.2024.
1.1. In this case, the Ld. AR has placed on record documents pertaining to the settlement of the case under the Direct Tax Vivad Se Vishwas Scheme-2024 as under:
“1. That the appellant had submitted application in the prescribed Form 1 under the Direct Tax Vivad Se Vishwas, Scheme, 2024 and the Commissioner of Income-tax, Patna has been pleased to issue Form – 2 the assessee vide acknowledgement no. 882679521250225. 2. That the assessee has deposited the tax as payable as per column (9) of Form 2, copy of tax deposit challan attached herewith.
2 ITA No. 458/Pat/2024 Cowboys Agro Farms Pvt. Ltd. 3. That, therefore, it is requested to permit the appellant to withdraw the appeal pending before your Honour subject to issuance of Form 4 under DTVSV SCHEME, 2024.” 2. Considering the application for withdrawal of the present appeal as extracted above, we allow the same.
In result, this appeal is dismissed, having as being withdrawn.
Order pronounced on 30.06.2025
Sd/- Sd/- (George Mathan) (Sanjay Awasthi) Judicial Member Accountant Member Dated: 30.06.2025 AK, Sr. P.S. Copy of the order forwarded to: 1. Cowboys Agro Farms Pvt. Ltd. 2. Income Tax Officer, Ward 1(3), Vaishali-Hajipur 3. Pr. CIT 4. CIT(A) 5. CIT(DR)
//True copy// By order
Assistant Registrar, Kolkata Benches
