RAJESH KUMAR,PATNA vs. ITO, WARD,-6(2), PATNA, PATNA

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ITA 690/PAT/2024Status: DisposedITAT Patna03 April 2025AY 2015-16Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee's representative informed the Tribunal that Form No. 1 and Form No. 2 related to the scheme have been filed and tax has been deposited, but Form No. 4 is still awaited from the department. Based on these submissions and a request for withdrawal, the appeal was dismissed as withdrawn.

What were the facts?

The assessee had filed an appeal against the order of the Commissioner of Income Tax (Appeal) for AY 2015-16. During the hearing, the assessee's representative stated that the assessee had opted for the Vivad-se-Vishwas Scheme, 2024.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to availing the Vivad-se-Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

For Appellant: Shri K. N. Prasad, Advocate & Shri Vishal Kumar
For Respondent: Shri Ashwani Kr. Singal, JCIT
Hearing: 03.04.2025Pronounced: 03.04.2025

Present for: Appellant by : Shri K. N. Prasad, Advocate & Shri Vishal Kumar, Advocate Respondent by : Shri Ashwani Kr. Singal, JCIT Date of Hearing : 03.04.2025 Date of Pronouncement : 03.04.2025 O R D E R Per Bench :

The captioned appeal by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeal), NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2024- 25/1069958080(1) dated 25.10.2024 passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2015-16.

2.

Shri K. N. Prasad, Advocate & Shri Vishal Kumar, Advocate represented on behalf of the assessee and Shri Ashwani Kr. Singal, JCIT appeared on behalf of the revenue.

Rajesh Kumar, AY 2015-16 3. At the time of hearing, the Ld. AR has submitted that the assessee has availed Vivad-se-Vishwas Scheme, 2024 in respect of the impugned appeal. The necessary Form No. 1 has duly been filed by the assessee before designated authority. The assessee has deposited tax in pursuance of Form No. 2 issued by the department. It is also submitted that Form No. 4 is awaited from the department. In this respect assessee has submitted a letter before the Tribunal which is placed on record. The assessee has also made a request for withdrawal of the appeal in so far as Form No. 4 has not yet been issued by the revenue. Considering the above submissions, the appeal of the assessee is hereby dismissed as withdrawn. However, the assessee will be at liberty to get his appeal restored upon filing an application, if for any reason, whatsoever, the application for Vivad Se Vishwas Scheme, 2024 is not accepted by the Department.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

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