RUCHITA HARLALKA,DELHI vs. INCOME TAX OFFICER, WARD-1, BONGAIGAON, BONGAIGAON
Facts
The assessee, Ruchita Harlalka, filed appeals against the orders of the National Faceless Appeal Centre, Delhi, for Assessment Years 2014-15 and 2015-16. During the proceedings, the assessee submitted an application requesting to withdraw the appeals, stating the intention to avail the Direct Tax Vivad Se Vishwas Scheme, 2024.
Held
The Income Tax Appellate Tribunal `Guwahati` Bench accepted the assessee's request for withdrawal. Consequently, the Tribunal dismissed both appeals as withdrawn, noting that the assessee no longer wished to pursue them in light of opting for the DTVSVS, 2024.
Key Issues
Withdrawal of appeals by the assessee to opt for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
Section 250 of the Income Tax Act, 1961, Section 147 of the Income Tax Act, 1961, Section 144 of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘GUWAHATI’ BENCH, GUWAHATI’
Before: SHRI RAJESH KUMAR, AM & SHRI MANOMOHAN DAS, JM
IN THE INCOME TAX APPELLATE TRIBUNAL ‘GUWAHATI’ BENCH, GUWAHATI’ BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM
ITA Nos.196 & 197/GHY/2024 (Assessment Years:2014-15 & 2015-16) Income Tax Officer, Wd-1 Ruchita Harlalka, Delhi Mongri Complex, bara Bazar, 75, Engineers Enclave, Bongaigaion, Assam Vs. Pitampura, Delhi-110034, PIN-783380 (Appellant) (Respondent) PAN No. ACRPH9316F Assessee by : None Revenue by : Shri Kausik Ray, DR Date of hearing: 23.07.2025 Date of pronouncement: 28.07.2025
O R D E R Per Rajesh Kumar, AM:
These appeals preferred by the assessee against the orders of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 18.09.2024, 02.09.2024 for the AYs2014-15 & 2015-16.
At the outset, Ld. Counsel for the assessee requested to withdraw the instant appeal vide application dated 14.01.2025, which reads as under: -“To The Income Tax Appellate Tribunal, Guwahati Bench, Guwahati (Assam) Subject: Request for withdrawal of ITAT Appeal filed for A.Y. 2014-15 Reference: Ruchita HarlalkaPAN-ACRPH9316F Dear Sir/Mam,
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 28.07.2025.
Sd/- Sd/- (MANOMOHAN DAS) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 28.07.2025 Sudip Sarkar, Sr.PS
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Guwahati