ANIL PRASAD SINGH,JAMUI vs. ACIT, CIRCLE-2, BEGUSARAI

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ITA 262/PAT/2019Status: DisposedITAT Patna08 January 2025AY 2014-15Bench: Shri Sonjoy Sarma (Judicial Member), Shri Sanjay Awasthi (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's prayer for withdrawal of the appeal as they had opted to settle the dispute under the DTVSV scheme. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. During the hearing, the assessee informed the tribunal that they had opted for the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024, and had submitted the necessary forms.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the DTVSV Scheme. The primary issue was the procedural aspect of withdrawing an appeal based on a settlement scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “PATNA BENCH, PATNA

Before: Shri Sonjoy Sarma & Shri Sanjay Awasthi

Assessment Year: 2014-15 Anil Prasad Singh………….. ………...…..…………………....Appellant M/s Jai Maa Kali Nursing Home, Hospital Road, Jamui, Bihar- 811307. [PAN: APGPS3473Q] vs. ACIT, Circle-2, Begusarai…. ….…….…............................…..…..... Respondent Appearances by: Shri Rakesh Kumar, Advocate, appeared on behalf of the appellant. Shri Ashwani Kr. Singal, JCIT, appeared on behalf of the Respondent. Date of concluding the hearing : January 07, 2025 Date of pronouncing the order : January 08, 2025 आदेश / ORDER

Per Sonjoy Sarma, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order dated 16.10.2019 of the Commissioner of Income Tax (Appeals), Bhagalpur [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

2.

At the outset, the ld. AR representing the assessee has submitted a letter today i.e. 07.01.2015 informing the Bench that the assessee had chosen to file an application under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024 and necessary form for the scheme was submitted by the assessee and the department issued due certificate in Form No.2 in this respect. The ld. AR further submitted that the assessee is now ready to make the payment as per the instructions provided in Form No.2 and proof of withdrawal of any pending appeals is required to complete the filing of Form 3 in this respect. Under the circumstances, the assessee prayed before the Bench to allow the withdrawal of the appeal.

3.

On the other hand, the ld. DR did not object to the withdrawal request made by the assessee.

4.

After hearing the submissions made by both the parties and considering the facts and issues on record, we accept the prayer for withdrawal of the appeal as the assessee has opted to settle the dispute under the DTVSV scheme, 2024. Accordingly, we dismiss the present appeal as withdrawn.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Kolkata, the 8th January, 2025.

[Sanjay Awasthi] [Sonjoy Sarma] Accountant Member Judicial Member Dated: 08.01.2025. RS Copy of the order forwarded to: 1. Anil Prasad Singh 2. ACIT, Circle-2, Begusarai 3.CIT (A)- 4. CIT- , 5. CIT(DR),

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