JITENDRA KUMAR SINHA,PATNA vs. ITO, WARD- 4(4), PATNA

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ITA 693/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 requested withdrawal of the appeal as Form No. 4 is awaited from the department and the Vivad-se-Vishwas Scheme application is not yet accepted. Considering the submissions, the appeal is dismissed as withdrawn.

What were the facts?

The assessee has filed an appeal against the order of the Ld. CIT(A). At the time of hearing, the assessee submitted that they have availed the Vivad-se-Vishwas Scheme, 2024, and have filed Form No. 1 and deposited tax as per Form No. 2.

What were the issues?

Withdrawal of appeal due to availing Vivad-se-Vishwas Scheme, 2024.

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 Ravi Kumar, Advocate
For Respondent: Shri Ashwani Kr. Singal, JCIT
Hearing: 03.04.2025Pronounced: 03.04.2025

Present for: Appellant by : Shri Ravi 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- 25/1069015951(1) dated 24.09.2024 passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2015-16.

2.

Shri Ravi Kumar, Advocate represented on behalf of the assessee and Shri Ashwani Kr. Singal, JCIT appeared on behalf of the revenue.

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 Jitendra Kumar Sinha, AY 2015-16 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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