KARNAIL SINGH UPPAL,PHILLAUR vs. ITO-2, PHAGWARA, PHAGWARA
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.
Held
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 Consequently, the appeal filed by the assessee was dismissed as withdrawn.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.
Key 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Whether an appeal before the ITAT can be withdrawn by the assessee after opting for settlement under the Direct Tax Vivad Se Vishwas Scheme-2024.
Sections Cited
Section 250 of the Income Tax Act, 1961, Direct Tax Vivad Se Vishwas Scheme-2024, Section 92(1) of Finance Act (No. 2) 2024, Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA
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 I.T.A. No. 189/Asr/2024 Assessment Year: 2011-12
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.
Documentary evidence in Form-4 (rule-7) being the certificate under section
92(1) of Finance Act (No. 2) 2024 is also enclosed.
The Ld. DR has no objection.
In view of the above, we accept the request of the assessee for withdrawal of the
appeal.
In the result, the appeal filed by the assessees is dismissed as withdrawn.
Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate
Tribunal) Rules, 1963 as on 13.10.2025
Sd/- Sd/- (Manoj Kumar Aggarwal) (Udayan Dasgupta) Accountant Member Judicial Member *GP/Sr.PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T True Copy By Order
