ADITYA CERAMICS,PATNA vs. DCIT/ACIT CENTRAL CIRCLE-3, PATNA, PATNA

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ITA 217/PAT/2023Status: DisposedITAT Patna21 January 2025AY 2018-19Bench: SRI SANJAY GARG (Judicial Member), SHRI SANJAY AWASTHI (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal, with liberty to get it restored if the Vivad Se Vishwas Scheme application is not accepted by the department.

What were the facts?

The assessee preferred an appeal against the order of the CIT(A) for AY 2018-19. The assessee submitted that they had availed the Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the assessee can withdraw the appeal to avail the Vivad Se Vishwas Scheme?

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 Rakesh Kumar, Advocate
For Respondent: Shri Ashwani Kr. Singal, JCIT

Vs. DCIT/ACIT, Central Cir-3, Patna .............. Respondent Appearances: Appellant represented by: Shri Rakesh Kumar, Advocate Respondent represented by: Shri Ashwani Kr. Singal, JCIT Date of concluding the hearing : 21.01.2025 Date of pronouncing the order : 21.01.2025 ORDER

Per Sanjay Garg, Judicial Member:

1.

The captioned appeal has been preferred by the assessee against the order dated 24.05.2023 of the Ld. Commissioner of Income Tax (Appeal), Patna-3 [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) 2018-19.

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.

3.

Considering the above submissions, the appeal of the assessee is hereby dismissed as withdrawn. However, the assessee will be at liberty to I.T.A. No.: 217/Pat/2023 Aditya Ceramics AY : 2018-19 get its appeal restored upon filing an application, if so, 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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