M/S. KANTHA HEALTHCARE PRIVATE LIMITED,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR
Facts
The assessee, M/s Kantha Healthcare Pvt. Ltd., filed an appeal against the order of the CIT(A) for Assessment Year 2019-20, which stemmed from an assessment under section 143(3) of the Income Tax Act, 1961. The assessee subsequently requested to withdraw the appeal, citing an application filed under the "Direct Tax Vivad Se Vishwas Scheme-2024" for settlement of tax disputes.
Held
The Income Tax Appellate Tribunal accepted the assessee's request for withdrawal of the appeal. Consequently, the appeal bearing ITA No. 131/Asr/2023 was dismissed as withdrawn.
Key Issues
Whether the Income Tax Appellate Tribunal should allow the withdrawal of an appeal when the assessee has applied under the Direct Tax Vivad Se Vishwas Scheme-2024 for settlement of tax arrears.
Sections Cited
Income Tax Act, 1961: Section 250(6), Income Tax Act, 1961: Section 143(3), Finance Act (No. 2) 2024: Section 92 r.w.s. 93, Income Tax Appellate Tribunal Rules 1963: Rule 34(4)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.
Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DAS GUPTA
IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. (HYBRID HEARING) BEFORE SH. MANOJ KUMAR AGGARWAL ACCOUNTANT MEMBER AND SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER I.T.A. No.131/Asr/2023 Assessment Year: 2019-20
M/s Kantha Healthcare Pvt. Ltd., Vs. ACIT/DCIT, Central 3, Nirankari Colony, Fatehgarh Circle, Amritsar Churian Road, Amritsar. [PAN:AAFCK2590M] (Respondent) (Appellant)
None (Withdrawal Application) Appellant by Respondent by Sh. Charan Dass, Sr. DR
Date of Hearing 08.07.2025 Date of Pronouncement 21.07.2025
ORDER Per: Udayan Das Gupta, JM This appeal has been filed by the assessee against the order of the ld. CIT(A)- 5, Ludhiana, passed u/s 250 (6) of the Act, 1961, dated 10.02.2023 which has emanated from the order of the DCIT, Central Circle, Amritsar, dated 08.04.2021 passed u/s 143(3) of the Act 1961. 2. The above assessee has filed written request for withdrawal of the respective appeal due to the reasons that he has filed application under “Direct Tax Vivad Se
I.T.A. No.131/Asr/2023 2 Assessment Year: 2019-20
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 r.w.s. 93 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 this appeal.
In the result, the appeal of the assessee bearing ITA No. 131/Asr/2023 is dismissed as withdrawn.
Order pronounced on 21.07.2025 under Rule 34(4) of the Income Tax Appellate Tribunal Rules 1963.
Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (UDAYAN DAS GUPTA) Accountant Member Judicial Member AKV Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By order
