SWATANTRA PAL SINGH,G.B.NAGAR vs. ITO, WARD-3(2), NOIDA

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ITA 2478/DEL/2024Status: DisposedITAT Delhi20 December 2024AY 2011-12Bench: SHRI MAHAVIR SINGH (Vice President), SHRI PRADIP KUMAR KEDIA (Accountant Member)2 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The Tribunal dismissed the appeal as withdrawn, acknowledging the assessee's intent to pursue the DTVSV Scheme. It granted the assessee the liberty to seek restoration of the appeal for hearing if they are unable to avail the benefits of the DTVSV Scheme for any bona fide reasons.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order concerning an assessment for AY 2011-12. During the hearing, the assessee sought to withdraw the appeal, stating an intention to opt for 'The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024', a request to which the Revenue raised no objection.

What were the issues?

Whether to allow the assessee's request to withdraw the appeal in light of their decision to opt for the Direct Tax Vivad Se Vishwas Scheme, and if so, under what conditions.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “SMC” BENCH: NEW DELHI

Before: SHRI MAHAVIR SINGH & SHRI PRADIP KUMAR KEDIA

For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Hearing: 20.12.2024Pronounced: 20.12.2024

Year : 2011-12] Swatantra Pal Singh, vs CIT(A), H.No.32, Rajputana Rabupura, NFAC, Gautam Budh Nagar, Delhi Uttar Pradesh -201301. PAN-CXRPS7843B APPELLANT RESPONDENT Appellant by An application for withdrawal Respondent by Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 20.12.2024 Date of Pronouncement 20.12.2024 ORDER

PER PRADIP KUMAR KEDIA, AM :

1.

The instant appeal has been filed at the instance of the assessee seeking to assail the First Appellate order dated 07.03.2024 passed by Ld. Commissioner of Income Tax(A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld.CIT(A)”] u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 28.12.2018 passed u/s 147/144 of the Act pertaining to assessment year 2011-12.

2.

When the matter was called for hearing, no one attended the proceedings on behalf of the assessee. An application dated 10.12.2024 is placed on record that as per the instruction of the client, the assessee is opting for the ongoing “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. It is submitted that the assessee does not seek to pursue the said appeal owing to exercise of option for availing DTVSV Scheme and consequently requested that the written application for withdrawal of appeal may please be granted.

3.

The Ld. Sr. DR for the Revenue stated that she has no objection to withdraw the appeal as sought on behalf of the assessee.

4.

In the light of oral/written request made on behalf of the assessee, the captioned appeal is dismissed. However, in the event, the assessee fails to avail the benefit of DTVSV Scheme for any bonafide reasons, then the assessee concerned shall be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law.

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