Loading judgment…
Facts
The assessee filed an appeal against an order passed by the Commissioner of Income Tax (Appeal), which originated from an Assessing Officer's order under section 147 r.w.s. 144B. During the hearing, the assessee's counsel informed the tribunal that the assessee had approached the Government's 'VIVAD SE VISHWAS SCHEME, 2024' for a final settlement of tax dues.
Held
The assessee presented a certificate of settlement under the 'VIVAD SE VISHWAS SCHEME, 2024', indicating that the issue was finally settled. The Ld. AR requested permission to withdraw the appeal, and the Ld. DR had no objection. The tribunal acknowledged the settlement certificate and granted permission for the withdrawal.
Key Issues
Whether the appeal can be withdrawn by the assessee on the ground of settlement under the Vivad Se Vishwas Scheme?
Sections Cited
147, 144B, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: DR. ARJUN LAL SAINI, AM. &
Assessment Year: (2013-14) (Hybrid Hearing) Bhavnaben Kiritkumar Kaneria Vs. The ITO, Ward-1(1)(1), 301-Janki Complex, B/h. Panchayat Rajkot Nagar Bus stop, University Road, Aayakar Bhavan, Race Rajkot-360005 Course Ring Road, Rajkot – 360001 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AJEPK8099G (Appellant) (Respondent) Appellant by : Shri Mehul Ranpura, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav , Ld. Sr. (DR) : 12/02/2025 Date of Hearing Date of Pronouncement : 07/ 05 /2025 आदेश / O R D E R PER DINESH MOHAN SINHA JM;
Captioned appeal filed by assessee pertaining to Assessment Year 2013-14, is directed against order passed by Commissioner of Income Tax (Appeal), vide order dated 15/02/2024, which in turn arises out of an order passed by the Assessing Officer dated 29/03/2022 u/s 147 r.w.s. 144B of the Income Tax Act, 1961. During the hearing of the case the Ld. AR submitted that, assessee has filed an appeal against the order passed u/s. 250 of the Income tax Act, 1961 before good self. The Ld. AR has submitted the assessee has approached for final settlement of tax arriero under the scheme of the Government in the name of direct tax VIVAD SE VISHWAS SCHEME,2024. The assessee has received certificate form no. 4, under the scheme whereby the issue has finally settled. It is there for requested that please allow me to withdraw the appeal. That the Ld. DR has to objection in case the assessee permitted to withdraw the appeal. We acknowledge the form no. 4 issued by Ld. Pr. CIT-1 after perusal of form 4. We permit to the assessee to withdraw the appeal. In result the appeal of the assessee is treated to be dismissed as withdrawn.