JAWAHAR LAL JHA,PATNA vs. ITO, WARD-1(1), MUZAFFARPUR
Facts
The assessee-appellant had filed an appeal against the order of the Commissioner of Income Tax (Appeals). During the pendency of the appeal, the assessee stated that they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and received approval. Therefore, they prayed for withdrawal of the appeal.
Held
The Tribunal heard the submissions and noted that the Departmental Representative did not oppose the withdrawal of the appeal. Considering the facts and circumstances, the Tribunal dismissed the appeal as withdrawn.
Key Issues
Whether the appeal should be dismissed as withdrawn since the assessee has opted for the Vivad Se Vishwas Scheme?
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ)
ITA No. 702/PAT/2024 (A.Y. 2010-2011) Jawaharlal Jha IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 702/PAT/2024 Assessment Year: 2010-2011 Jawaharlal Jha,…………..…….………..………Appellant Imlichatti, Amgola, Muzaffarpur, At present residing at 1st Floor, Sita Bhawan P.O. GPO, P.S. Gandhi Maidan, Bihar-853202 [PAN:AEWPJ3861J]] -Vs.- Income Tax Officer,……………………………....Respondent Ward-1(1), Muzaffarpur, Bihar Appearances by: Shri D.V. Pathy, Sr. Advocate, appeared on behalf of the assessee Shri Ashwani Kumar Singal, JCIT, appeared on behalf of the Revenue Date of concluding the hearing: June 23, 2025 Date of pronouncing the order: June 26, 2025 O R D E R
The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 30th September 2024 passed for Assessment Year 2010-11.
ITA No. 702/PAT/2024 (A.Y. 2010-2011) Jawaharlal Jha 2. The assessee-appellant has submitted a letter dated 11th June, 2025 stating that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1 and has received Form 2 from the Competent Authority intimating approval of petition filed under the DTVSV Scheme, 2024 and therefore, prayed before the Bench that the assessee may be allowed to withdraw this appeal.
On the other hand, ld. Departmental Representative did not oppose to withdraw the appeal.
I have heard the ld. Departmental Representative and perused the material available on record. By considering the totality of the facts and circumstances of the case, I dismiss the appeal of the assessee as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever.
In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 26/06/2025.
Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 26th day of June, 2025
ITA No. 702/PAT/2024 (A.Y. 2010-2011) Jawaharlal Jha Copies to :(1) Jawaharlal Jha, Imlichatti, Amgola, Muzaffarpur, At present residing at 1st Floor, Sita Bhawan P.O. GPO, P.S. Gandhi Maidan, Bihar-853202
(2) Income Tax Officer, Ward-1(1), Muzaffarpur, Bihar (3) CIT(Appeals), NFAC, Delhi; (4) CIT - , Patna; (5) The Departmental Representative; (6) Guard File TRUE COPY By order
Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.
