SHREELEKHA JAGRITI,DANAPUR vs. ITO, WARD-6(5), PATNA, PATNA
Facts
The assessee filed an appeal against the order of the CIT(A). The assessee subsequently submitted a letter stating they had enrolled in the Direct Tax Vivad Se Vishwas Scheme, 2024, and received approval. Therefore, they prayed to withdraw the appeal.
Held
The assessee requested to withdraw the appeal due to enrollment in the Vivad Se Vishwas Scheme. The Departmental Representative did not oppose the withdrawal. The Tribunal considered the facts and circumstances and allowed the withdrawal.
Key Issues
Whether the appeal can be withdrawn by the assessee upon enrollment in the Vivad Se Vishwas Scheme, 2024.
Sections Cited
Direct Tax Vivad Se Vishwas Scheme, 2024
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. 576/PAT/2024 (A.Y. 2011-2012) Shreelekha Jagriti 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. 576/PAT/2024 Assessment Year: 2011-2012 Shreelekha Jagriti,……………….………..………Appellant Flat No. B/702, Kashyap Green City Apartment, Kothwan, Rupaspur, Nahar Road, Danapur-801105, Bihar [PAN:AJHPJ8214B] -Vs.- Income Tax Officer,……………………………....Respondent Ward-6(5), Patna Appearances by: None (Withdrawal Application), appeared on behalf of the assessee Shri Ashwani Kumar Singal, JCIT, appeared on behalf of the Revenue Date of concluding the hearing: June 17, 2025 Date of pronouncing the order: June 24, 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 25th September 2023 passed for Assessment Year 2011-12.
The assessee-appellant has submitted a letter dated 16th June, 2025 stating that the assessee has already gone into Direct
ITA No. 576/PAT/2024 (A.Y. 2011-2012) Shreelekha Jagriti Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1 and has received Form 2 dated 31.01.2025 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 24/06/2025.
Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 24th day of June, 2025 Copies to :(1) Shreelekha Jagriti, Flat No. B/702, Kashyap Green City Apartment, Kothwan, Rupaspur, Nahar Road, Danapur-801105, Bihar
ITA No. 576/PAT/2024 (A.Y. 2011-2012) Shreelekha Jagriti
(2) Income Tax Officer, Ward-6(5), Patna (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.
