SITA RAM,S/O SH. BHAJAN LAL vs. NATIONAL FACELESS ASSESSMENT CENTER, NORTH BLOCK

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ITA 3868/DEL/2023Status: DisposedITAT Delhi03 April 2025AY 2013-14Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI M. BALAGANESH (Accountant Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee applied to withdraw the appeals as they had opted for the Direct Tax Vivad Se Vishwas Scheme 2024 to settle the disputes. The Tribunal allowed the withdrawal application.

What were the facts?

The assessee filed appeals against the CIT(A)/NFAC orders for assessment years 2013-14 and 2014-15. The appeals were related to proceedings under section 147 and 147 read with section 144 of the Income-tax Act.

What were the issues?

Whether the assessee can withdraw appeals pending before the ITAT to settle disputes under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI M. BALAGANESH

For Appellant: Mr. Mahfuzur Rahman, CA
Hearing: 03.04.2025Pronounced: 03.04.2025

PER BENCH: These assessee’s twin appeals ITA Nos. 3868 & 3824/Del/2023 for assessment years 2013-14 and 2014-15 are directed against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s orders dated 01.11.2023 and 27.10.2023 having DIN and orders no. ITBA/NFAC/S/250/2023- 24/1057608108(1) and ITBA/NFAC/S/250/2023- 24/1057443495(1), involving proceedings under section 147 and 147r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’); respectively.

2.

The assessee appears to have filed his application dated 03.04.2025 for withdrawal of the instant appeals, as under: “Reg. SITA RAM Appeal Nos. ITA 3824/DEL/2023 for A.Y. 2014-15 ITA 3868/DEL/2023 for A.Υ. 2013-14 Sub.: Application for withdrawal of appeals as the appellant has opted for the Direct Tax Vivad Se Vishwas Scheme 2024 to settle the disputes. Respected Sirs, This is most respectfully submitted before your good self with reference to the captioned subject as under: It submitted that the captioned case has been fixed for hearing on 03rd April, 2025 in respect of the Assessment Year 2013-14 & 2014-

15.

It is submitted that appellant has opted to settle the disputes under the Direct Tax Vivad Se Vishwas Scheme 2024 and Form 4 under the said scheme for both A.Y. 2013-14 & A.Y. 2014-15 have been issued by Ld. Pr. Commissioner of Income Tax on 31.03.2025 (Copy enclosed). We, therefore, request before your honours to allow the appellant to withdraw the appeals pending before Hon'ble ITAT so that the disputes can be settled under the DTVSV Scheme.”

3.

Learned departmental representative submits that he has no objection to the instant withdrawal application per se. Ordered accordingly.

4.

These assessee’s twin appeals are dismissed as withdrawn, subject to all just exceptions. Order pronounced in the open court on 3rd April, 2025 (M. BALAGANESH) JUDICIAL MEMBER Dated: 3rd April, 2025. RK/-

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