SONU LAL,PATNA vs. ITO, WARD-6(2), PATNA
Facts
The assessee preferred an appeal against the order of the Commissioner of Income Tax (Appeals). The assessee submitted a letter stating they had chosen to settle the tax dispute under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024, and prayed for withdrawal of the appeal.
Held
The assessee prayed for withdrawal of the appeal after opting to settle the dispute under the DTVSV scheme. The DR did not object to this request. The Tribunal accepted the prayer and dismissed the appeal as withdrawn.
Key Issues
Whether the appeal can be withdrawn by the assessee due to settlement under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024.
Sections Cited
250 of the Income Tax Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA BENCH, PATNA
Before: Shri Sonjoy Sarma & Shri Rakesh Mishra
IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA
Before Shri Sonjoy Sarma, Judicial Member and Shri Rakesh Mishra, Accountant Member I.T.A. No.183/Pat/2022 Assessment Year: 2016-17 Sonu Pal…………………………….....…..…………………....Appellant Arya Kumar Road, Machuatoli, Patna Bihar – 800004. [PAN: AAYPL2352E] vs. ITO, Ward-6(2), Patna….….…….…............................…..…..... Respondent Appearances by: None appeared on behalf of the appellant. Shri Ashwani Kumar, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : January 30, 2025 Date of pronouncing the order : January 30, 2025 आदेश / ORDER Per Sonjoy Sarma, Judicial Member: The present appeal has been preferred by the assessee against the order dated 23.03.2022 of the Commissioner of Income Tax (Appeals)-1, Jaipur [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. At the outset, the ld. AR of the assessee has submitted a letter on 17.12.2024 informing the Bench that the assessee had chosen to settle the tax dispute under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024 and Form No.1 was issued by the department under the scheme which has duly submitted by the assessee in this respect before us. Under the circumstances, the assessee prayed before the Bench to allow the withdrawal of the appeal.
I.T.A. No.183/Pat/2022 Assessment Year: 2016-17 Sonu Pal
On the other hand, the ld. DR did not object to the withdrawal request made by the assessee.
After hearing the submissions made by both the parties and considering the materials on record, we accept the prayer for withdrawal of the appeal as the assessee has opted to settle the dispute under the DTVSV scheme, 2024. Accordingly, we dismiss the present appeal as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.
Kolkata, the 30th January, 2025.
Sd/- Sd/- [Rakesh Mishra] [Sonjoy Sarma] लेखा सद�य/Accountant Member �या�यक सद�य/Judicial Member Dated: 30.01.2025. RS Copy of the order forwarded to: 1. Sonu Pal 2. ITO, Ward-6(2), Patna 3.CIT (A)- 4. CIT- , 5. CIT(DR),
//True copy// By order Assistant Registrar, Kolkata Benches
