MANU GARG & SONS (HUF),GHAZIABAD vs. DCIT CIRCLE-1, GHAZIABAD

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ITA 4454/DEL/2019Status: DisposedITAT Delhi12 March 2025AY 2015-16Bench: MS. MADHUMITA ROY (Judicial Member), SHRI NAVEEN CHANDRA (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The Tribunal dismissed the appeal as withdrawn due to the assessee's opting for the VSVS Scheme 2024. The assessee was granted liberty to revive the appeal if the scheme benefits were not extended.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the VSVS Scheme 2024 and filed the necessary application. Consequently, the assessee withdrew its appeal before the Tribunal.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee due to opting for a settlement scheme.

AI-generated summary — verify with the full judgment below

Before: MS. MADHUMITA ROY & SHRI NAVEEN CHANDRA

For Appellant: Adv. Sh. Deepesh Garg, Adv
Hearing: 12.03.2025Pronounced: 12.03.2025
1.

The assessee has opted for VSVS Scheme 2024, the application whereof was filed through Form No. 1 on 08.03.2025 with designated authority; copy of Form No.1 has been duly filed by the assessee before us. In that view of the matter the appellant withdraws its appeal.

Manu Garg & Sons (HUF) 2. Under this facts and circumstances of the matter, the appeal is dismissed as withdrawn. However, the appellant is granted liberty in the event the benefit under the VSVS Scheme 2024, is not extended to it for revival of the appeal before the Tribunal by making appropriate application.

3.

The appeal is dismissed as withdrawn.

Order pronounced in the open court on 12.03.2025

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