PANKAJ KUMAR,PATNA vs. INCOME TAX OFFICER WARD 6(2), PATNA, PATNA

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ITA 700/PAT/2024Status: DisposedITAT Patna08 January 2025AY 2015-2016Bench: Shri Duvvuru RL Reddy (Vice President)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The Tribunal dismissed the appeal as withdrawn, allowing the assessee to revive it if unsuccessful under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2015-16. During the hearing, the assessee stated they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ)

Assessment Year: 2015-2016 Pankaj Kumar,…………………….….....…………Appellant 78/185, Humadgali, Begampur, Patna City-800009, Bihar [PAN:CKEPK6171Q] -Vs.- Income Tax Officer,…..………………………...Respondent Ward-6(2), Patna, Bihar Appearances by: Shri Nishant Maitin, CA, appeared on behalf of the assessee Shri Ashwni Kr. Singal, JCIT, appeared on behalf of the Revenue Date of concluding the hearing: January 08, 2025 Date of pronouncing the order: January 08, 2025 O R D E R

The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals) dated 17th December, 2024 passed for Assessment Year 2015-16.

2.

At the time of hearing, it was pointed out by the ld. Counsel for the assessee that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing (A.Y. 2015-2016) Pankaj Kumar Declaration in Form No. 1 with the Competent Authority and therefore, prayed before the Bench that the assessee may be allowed to withdraw this appeal.

3.

On the other hand, ld. Departmental Representative did not oppose to withdraw the appeal.

4.

I have heard the rival submissions and perused the material available on record. By considering the totality of the facts and circumstances of the case, I dismiss the appeal of the assessee as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever.

5.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 08/01/2025.

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