SANJIV MAHESHWARI,NEW DELHI vs. INCOME TAX OFFICER, NEW DELHI

PDF · subscribers
ITA 4624/DEL/2024Status: DisposedITAT Delhi17 December 2024AY 2016-17Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. Brajesh Kumar Singh (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the departmental representative had no objection to the withdrawal application. Consequently, the assessee's appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for Assessment Year 2016-17 against an order of CIT(A)/NFAC, Delhi, originating from proceedings under sections 147 r.w.s. 144 of the Income Tax Act, 1961. Subsequently, the assessee applied to withdraw the appeal, stating they had opted for the Vivad se Vishwas Scheme 2.0.

What were the issues?

Whether the assessee's appeal should be dismissed as withdrawn due to their election to opt for the Vivad se Vishwas Scheme 2.0.

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: Sh. Satbeer Singh Godara & Sh. Brajesh Kumar Singh

Hearing: 27.12.2024Pronounced: 27.12.2024

Asstt. Year : 2016-17 Sanjiv Maheshwari, Vs Income Tax Officer, 156, Golf Links Road, New Delhi New Delhi-110003 (APPELLANT) (RESPONDENT) PAN No. AGSPM6599C Assessee by : None Revenue by : Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing: 27.12.2024 Date of Pronouncement: 27.12.2024 ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal for Assessment Year 2016-17, arises against the order of CIT(A)/NFAC, Delhi’s order dated 08.08.2024 in DIN & order No. ITBA/NFAC/S/250/2024- 25/1067466064(1), in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).

2.

The assessee appears to have filed his application for withdrawal of the instant appeal as under:

“Sir, Aggrieved by assessment order, assessee preferred appeal with respective NFAC Appeal New Delhi, which was later on decided in favour of department. Assessee preferred appeal with ITAT New Delhi against the order of NFAC Appeal vide acknowledge no. 1727784940 dated 01.10.2024. Now assessee has opted the scheme Vivad se Vishwas Scheme 2.0, therefore wants to withdraw appeal pending for hearing with ITAT New Delhi.””

5.

This assessee’s appeal is dismissed as withdrawn subject to all just exceptions. Order Pronounced in the Open Court on 27/12/2024.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Latest GST High Court judgments

Search GST case law →