SHAIKH IZHARUL HAQUE SIDDIQUE,BIHAR vs. ITO, SIWAN

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ITA 450/PAT/2024Status: DisposedITAT Patna20 March 2025AY 2013-142 pages
AI SummaryN/A

What did the Tribunal hold?

The tribunal allowed the withdrawal request, dismissing the appeal as withdrawn. However, it granted the appellant the liberty to revive the appeal through a miscellaneous application if the final settlement under the DTVSV Scheme, 2024, does not materialize.

What were the facts?

The appellant, Shaikh Izharul Haque Siddique, filed an appeal against an order passed under Section 250 of the Income Tax Act, 1961, for Assessment Year 2013-14. The appellant subsequently requested to withdraw the appeal, having opted for the Direct Taxes Vivad Se Vishwas Scheme, 2024 (DTVSV Scheme), and submitted Form 2 issued by the I.T. Authorities.

What were the issues?

Whether an appeal can be withdrawn upon the appellant opting for the Direct Taxes Vivad Se Vishwas Scheme, 2024, and the conditions for potential revival of such an appeal.

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

Date of concluding the hearing : 18.03.2025 Date of pronouncing the order : 20.03.2025 O R D E R

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

In this case, the appeal emanates from order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 02.05.2024 for AY 2013- 14. 1.1 In this case, the appellant has requested for withdrawing of this appeal as he has availed of the Direct Taxes Vivad Se Vishwas Scheme, 2024. Form 2 issued by the I.T. Authorities has been enclosed vide appellant’s letter dated 21.01.2025.

Shaikh Izharul Haque Siddique 2. In light of this request for withdrawal of this appeal, we allow the same. However, as requested by the appellant in letter dated 21.01.2025, he would be at liberty to get this appeal revived through a miscellaneous application, in case, for whatever reasons, he does not succeed for a final settlement under the DTVSV Scheme, 2024.

3.

In the result, this appeal is dismissed, having been withdrawn.

Order pronounced on 20.03.2025

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