RAJESHWAR PRASAD,PATNA vs. ACIT CENTRAL CIRCLE-3, PATNA

PDF · subscribers
ITA 79/PAT/2023Status: DisposedITAT Patna16 January 2025AY 2007-08Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that as per the Vivad Se Vishwas Scheme, the assessee must withdraw their appeals. The tribunal granted liberty to the assessee to get the appeals revived if the scheme is not successful, by filing a miscellaneous application.

What were the facts?

The assessee preferred two appeals for AYs 2006-07 and 2007-08. During the hearing, the assessee's counsel stated that the assessee had opted for the Vivad Se Vishwas Scheme, 2024. As per the scheme, the assessee is required to withdraw their appeals.

What were the issues?

Withdrawal of appeals due to opting for Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “PATNA BENCH” PATNA

Heard together (2 matters)

I.T.A. No. 78/Pat/2023
I.T.A. No. 79/Pat/2023

Read from the judgment's own cause title. This page is filed under one of them.

Appearances by: Assessee represented by : Rakesh Kumar, Advocate Department represented by : Rinku Singh, CIT-DR Date of concluding the hearing : 15.01.2025 Date of pronouncing the order : 16.01.2025

ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

These two appeals are preferred by the assessee against the order of the Commissioner of Income-tax (Appeals)-Patna-3 (hereinafter referred to as the “Ld. CIT(A)”] both dated 28.01.2023 for the AYs 2006-07 and 2007- 08. 1.1 At the time of hearing, the Ld. AR made a statement at the Bar that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing Form No.1, with the competent authority and & 79/Pat/2023 Rajeshwar Prasad therefore, prayed before the Bench that the assessee may be allowed adjournment till the matter is finally settled. However, it is seen that as per the VSVS the assessee has to withdraw his appeals as per the scheme.

2.

Hence, we are dismissing these appeals as withdrawn with the liberty to the assessee to get the said appeals revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS- 2024, for any reason whatsoever.

3.

In the result, the appeals of the assessee are dismissed, as withdrawn.

Order pronounced in the court on 16.01.2025

Recent GST High Court judgments

Search GST case law →