BADRI PRASAD SINHA (HUF),SITAMARHI vs. INCOME TAX OFFICER, MUZAFFARPUR

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ITA 460/PAT/2024Status: DisposedITAT Patna22 January 2025AY 2014-15Bench: SRI SANJAY GARG (Judicial Member), SHRI SANJAY AWASTHI (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the submissions and dismissed the appeal as withdrawn. However, liberty was granted to the assessee to seek restoration of the appeal if the Vivad Se Vishwas Scheme application is not accepted.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2014-15. The assessee's counsel submitted that the assessee has availed the Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the assessee can withdraw the appeal after availing the Vivad Se Vishwas Scheme, and if the scheme application is rejected, can the appeal be restored?

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, VIRTUAL HEARING AT KOLKATA

Before: SRI SANJAY GARG & SHRI SANJAY AWASTHI

For Appellant: Shri Krishna Kr. Choudhary, AR
For Respondent: Shri Ashwani Kr. Singal, JCIT

Vs. ITO, Muzaffarpur .............. Respondent Appearances: Appellant represented by: Shri Krishna Kr. Choudhary, AR Respondent represented by: Shri Ashwani Kr. Singal, JCIT Date of concluding the hearing : 22.01.2025 Date of pronouncing the order : 22.01.2025 ORDER

Per Sanjay Garg, Judicial Member:

1.

The captioned appeal has been preferred by the assessee against the order dated 17.11.2023 of the Ld. Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC) [hereinafter referred to as Ld. ‘CIT(A)’] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Year (AY) 2014-15.

2.

At the outset, Ld. Counsel for the assessee has submitted that the assessee has availed Vivad Se Vishwas Scheme, 2024. Therefore, assessee may be allowed to withdraw the present appeal subject to liberty, if its application for Vivad Se Vishwas Scheme, 2024 is not accepted by the department, then its appeal may be restored.

I.T.A. No.: 460/Pat/2024 Badri Prasad Sinha (HUF) AY : 2014-15 3. Considering the above submissions, the appeal of the assessee is hereby dismissed as withdrawn. However, the assessee will be at liberty to get its 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, appeal of the assessee is dismissed.

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