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Facts
The assessee, Subodh Kumar, had an appeal pending before the tribunal for AY 2013-14 against an order of the CIT(A). During the hearing, the assessee informed the tribunal that they had opted for the Vivad Se Vishwas Scheme 2024.
Held
The tribunal allowed the assessee to withdraw the appeal, dismissing it as withdrawn. It granted the assessee the liberty to file a miscellaneous application to revive the appeal if the VSVS-24 process is unsuccessful.
Key Issues
Whether an appeal should be allowed to be withdrawn when the assessee has opted for the Vivad Se Vishwas Scheme 2024.
Sections Cited
AI-generated summary — verify with the full judgment below
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH: PATNA VIRTUAL HEARING AT KOLKATA
Įी राजेश कुमार, लेखा सटèय एवंĮी Ĥदȣप कुमार चौबे, ÛयाǓयक सदèय के सम¢ [Before Shri Rajesh Kumar, Accountant Member& Shri Pradip Kumar Choubey, Judicial Member]
I.T.A. No. 713/Pat/2024 Assessment Year: 2013-14
Subodh Kumar | Vs. | ITO, Ward-6(5), Patna (PAN: ARJPK 4658 E) Appellant / (अपीलाथȸ) | Respondent / Ĥ×यथȸ
Date of Hearing / सुनवाई | 04.03.2025 कȧ Ǔतͬथ Date of Pronouncement/ | 26.03.2025 आदेश उɮघोषणा कȧ Ǔतͬथ For the assessee / | None Ǔनधा[ǐरती कȧ ओर से For the revenue / राजèव | Sh. Ashwani kr. Singhal, JCIT कȧ ओर से
ORDER / आदेश
Per Pradip Kumar Choubey, JM:
This is the appeal preferred by the assessee against the order of Commissioner of Income Tax (Appeal)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated 10.12.2024 for AY 2013-14.
I.T..A. No. 713/Pat/2024 Assessment Year: 2013-14 Subodh Kumar
- 2. At the time of hearing, it was pointed out that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) and therefore, prayed before the Bench that the assessee may be allowed to withdraw this appeal to which the ld. DR did not oppose. - 3. Hence, we are dismissing the appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for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In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order is pronounced in the open court on 26th March, 2025
Sd/- Sd/-
(Rajesh Kumar /राजेश कुमार) (Pradip Kumar Choubey /Ĥदȣप कुमार चौब) े Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय
Dated: 26th March, 2025
SM, Sr. PS
Copy of the order forwarded to:
- 1. Appellant- Subodh Kumar, S/o, Sri Tej Narayan Singh, South Nehru Nagar, R. K. Path, Bihar-800013 - 2. Respondent ITO, Ward-6(5), Patna - 3. Ld. CIT(A)-NFAC, Delhi - 4. Ld. Pr. CIT- , Patna - 5. DR, Patna Bench, Patna
True Copy By Order
Assistant Registrar /Sr. Private Secretary ITAT, Patna Bench, Patna