KUMARI SEEMA,JAMUI vs. ITO, WARD- 2(5), LAKHISARAI
Facts
The assessee filed an appeal against the order of the CIT(A). The assessee later submitted a letter stating they opted for the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024 and requested to withdraw the appeal.
Held
The assessee's prayer for withdrawal of the appeal was accepted as they chose to settle the dispute under the DTVSV scheme. The DR did not object to the withdrawal request.
Key Issues
Whether the assessee can withdraw the appeal after opting for the DTVSV scheme.
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.350/Pat/2024 Assessment Year: 2017-18 Kumari Seema……………………….....…..…………………....Appellant W/o Sri Raj Bahadur, Manorma Complex, Purani Bazar, Jamui, Bihar-811307. [PAN: BWMPS4101B] vs. ITO, Ward-2(5), Lakhisarai. ….…….…............................…..…..... 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 27, 2025 Date of pronouncing the order : January 27, 2025 आदेश / ORDER Per Sonjoy Sarma, Judicial Member: The present appeal has been preferred by the assessee against the order dated 23.11.2023 of the National Faceless Appeal Centre [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 assessee has submitted a letter on 25.01.2025 informing the Bench that the assessee had chosen to file an application under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024 and necessary forms for the scheme were submitted by the assessee and the department issued Form No.2 & 3 accordingly in this respect. Under the circumstances, the assessee prayed before the Bench to allow the withdrawal of the appeal.
I.T.A. No.350/Pat/2024 Assessment Year: 2017-18 Kumari Seema
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 facts and issues 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 27th January, 2025.
Sd/- Sd/- [Rakesh Mishra] [Sonjoy Sarma] लेखा सद�य/Accountant Member �या�यक सद�य/Judicial Member Dated: 27.01.2025. RS Copy of the order forwarded to: 1. Kumari Seema 2. ITO, Ward-2(5), Lakhisarai 3.CIT (A)- 4. CIT- , 5. CIT(DR),
//True copy// By order Assistant Registrar, Kolkata Benches
