KARNAIL SINGH UPPAL,PHILLAUR vs. ITO-2, PHAGWARA, PHAGWARA

ITA 189/ASR/2024Status: DisposedITAT Amritsar13 October 2025AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal, noting that the Ld. DR had no objection. Consequently, the appeal filed by the assessee was dismissed as withdrawn. The order was pronounced in accordance with Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2011-12. Subsequently, the assessee submitted a written request to withdraw the appeal, having applied under the "Direct Tax Vivad Se Vishwas Scheme-2024" for settlement of tax arrears related to the same assessment year. Documentary evidence in Form-4 (Rule-7) under Section 92(1) of Finance Act (No. 2) 2024 was also enclosed.

What were the issues?

Whether an appeal before the ITAT can be withdrawn by the assessee after opting for settlement under the Direct Tax Vivad Se Vishwas Scheme-2024.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA

For Appellant: Adv. :
Hearing: 10.09.2025Pronounced: 13.10.2025

Per Udayan Dasgupta, J.M.:

This appeal has been filed by the assessee against the order of the ld. CIT(A)

NFAC, Delhi passed u/s 250 of the Act, 1961, the details of which are as follows:

ITA/189/Asr/2024, Asstt. Year: 2011-12 Karnail Singh Uppal: PAN: ACAPU 0820E

2 Assessment Year: 2011-12

2.

The assessee has filed written request for withdrawal of the appeal due to the reasons that they have filed application under “Direct Tax Vivad Se Vishwas Scheme-

2024”, for settlement of disputes relating to tax arrears, in respect of the assessment

year stated above.

3.

Documentary evidence in Form-4 (rule-7) being

The order continues below.

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