SANGAT SINGH,ABOHAR vs. INCOME TAX OFFICER, WARD-2(3), ABOHAR, ABOHAR

PDF · subscribers
ITA 202/ASR/2024Status: DisposedITAT Amritsar21 July 2025Bench: SH. MANOJ KUMAR AGGARWAL ACCOUNTANT MEMBER AND SH. UDAYAN DAS GUPTA (Judicial Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal after confirming the submission of a certificate under section 92(1) of Finance Act (No. 2) 2024 and noting that the Ld. DR had no objection. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against a CIT(A) order for A.Y. 2012-13, which originated from an ITO order under sections 143(3)/147 of the Income Tax Act, 1961. The assessee subsequently requested to withdraw the appeal, having opted for settlement under the "Direct Tax Vivad Se Vishwas Scheme-2024".

What were the issues?

Whether an appeal should be allowed to be withdrawn by the assessee following an application for settlement under the "Direct Tax Vivad Se Vishwas Scheme-2024".

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 147

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

Hearing: 08.07.2025Pronounced: 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), NFAC, Delhi, passed u/s 250 of the Act, 1961, dated 20.03.2024 for A.Y. 2012-13 which has emanated from the order of the ITO, Ward 2(3), Abohar, dated 28.12.2019 passed u/s 143(3)/147 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 2 Assessment Year: 2012-13 Vishwas Scheme-2024”, for settlement of disputes relating to tax arrears, in respect of the assessment year stated above.

3.

Documentary evidence in Form-2 (rule-5) being the certificate under section 92(1) of Finance Act (No. 2) 2024 is also enclosed.

4.

The Ld. DR has no objection.

5.

In view of the above, we accept the request of the assessee for withdrawal of this appeal.

6.

In the result, the appeal of the assessee bearing is dismissed as withdrawn.

Order pronounced on 21.07.2025 under Rule 34(4) of the Income Tax Appellate Tribunal Rules 1963.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →