CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, RAJKOT, RAJKOT

PDF · subscribers

ITA 220/RJT/2024Status: DisposedITAT Rajkot28 July 2025AY 2019-20Bench: DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER., SHRI DINESH MOHAN SINHA (Judicial Member)1 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's request for withdrawal of the appeal, noting that the assessee had opted for the "Direct Tax Vivad Se Vishwas Scheme, 2024". The Tribunal allowed the assessee to withdraw the appeal.

What were the facts?

The assessee, Classic Network Pvt. Ltd., filed an appeal against an order passed by the Commissioner of Income Tax (Appeal). The assessee requested withdrawal of the appeal, having opted for the "Direct Tax Vivad Se Vishwas Scheme, 2024". The Revenue did not object to the withdrawal.

What were the issues?

Whether the appeal can be allowed to be withdrawn by the assessee under the Direct Tax Vivad Se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: DR. ARJUN LAL SAINI. & SHRI DINESH MOHAN SINHA

For Appellant: Shri D. M. Rindani, Ld. AR

For Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Assessment Year: (2019-20) (Hybrid Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Vs. 202, Arpan Complex, Kalawad Road, Income Tax, Central – 1, Opp. Swaminarayan Temple, Income Tax Officer, Amruta Estate Rajkot – 360001 Building, Nr. Girnar Cinema, M. G. Road, Rajkot – 360001 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 28 /07 /2025 Date of Pronouncement : 28 /07 /2025 आदेश / O R D E R PER DINESH MOHAN SINHA, JM:

Captioned appeals filed by assessee pertaining to Assessment Year 2019- 20, is directed against order passed by Commissioner Of Income Tax (Appeal), Orders dated 29/03/2024 , which intern arises out of order passed by Assessing Officer dated 26/09/2021 u/s. 143(3) of The Income Tax Act, 1961.

By letter dated 28.07.2024 before the Tribunal, the Ld. AR of the assessee submitted that the assessee has opted benefit of the “Direct Tax Vivad Se Vishwas Scheme, 2024” and requested for withdrawal of appeals.

On the other hand, the Ld. Sr. DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee.

ITA- 220/RJT/2024 (AY-2019-20) Classic Network P. Ltd. vs. DCIT

We have heard the matter and gone through request of the assessee and noted that assessee has prayed for withdrawal of the appeals. We allow assessee to withdrawal the appeal.

Order pronounced in the open court on 28 /07/2025.

Recent GST High Court judgments

Search GST case law →