RAVINDER SINGH LOHIA,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX- CC -2, NEW DELHI

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ITA 2472/DEL/2024Status: DisposedITAT Delhi18 February 2025AY 2015-16Bench: SHRI S RIFAUR RAHMAN (Accountant Member), MS. MADHUMITA ROY (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the VSVS Scheme and consequently withdrew its appeal. The appeals were dismissed as withdrawn.

What were the facts?

The assessee opted for the Vivad se Vishwas Scheme (VSVS) 2024 and filed the necessary applications. Certificates under the scheme were issued to the appellant.

What were the issues?

The primary issue was the impact of the assessee's opting for the Vivad se Vishwas Scheme on the pending appeals before the Tribunal.

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, DELHI

Before: SHRI S RIFAUR RAHMAN

For Appellant: Ms. Bharti Sharma, Adv
For Respondent: Ms. Harpreet Kaur Hansra, Sr. (DR)
Hearing: 13.02.2025Pronounced: 18.02.2025
1.

The assessee has opted for VSVS Scheme 2024, the applications whereof were filed through Form No. 1 with designated authority on 09.11.2024 in response whereto certificate in Form No. 4 has been issued to the appellant by the PCIT on 29.01.2025; copy of each of the Form No.1 & Form No.4 have been duly filed by the assessee before us. In that view of the matter the appellant withdraws its appeal.

&2472/Del/2024 Ravinder Singh Lohia (AYs: 2013-14 & 2015-16) 2. Under this facts and circumstances of the matter, the appeals are dismissed as withdrawn. However, the appellant is granted liberty in the event the benefit under the VSVS Scheme 2024, is not extended to it for revival of the appeal before the Tribunal by making appropriate application.

3.

The appeals are dismissed as withdrawn.

Order pronounced in the open court on 18.02.2025

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