SANGAT SINGH,ABOHAR vs. INCOME TAX OFFICER, WARD-2(3), ABOHAR, ABOHAR
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".
Held
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 Consequently, the appeal was dismissed as withdrawn.
Key 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Whether an appeal should be allowed to be withdrawn by the assessee following an application for settlement under the "Direct Tax Vivad Se Vishwas Scheme-2024".
Sections Cited
Section 250 of Income Tax Act, 1961, Section 143(3) of Income Tax Act, 1961, Section 147 of Income Tax Act, 1961, Section 92(1) of Finance Act (No. 2) 2024, Rule 34(4) of 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 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.202/Asr/2024 Assessment Year: 2012-13
Sangat Singh, C/o Tejmohan Vs. ITO, Ward-2 (3) Singh, Advocate, # 527 Sector Abohar 10-D, Chandigarh [PAN:BKHPS7429F] (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), 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
I.T.A. No.202/Asr/2024 2 Assessment Year: 2012-13
Vishwas Scheme-2024”, for settlement of disputes relating to tax arrears, in respect of the assessment year stated above.
Documentary evidence in Form-2 (rule-5) 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 this appeal.
In the result, the appeal of the assessee bearing ITA No. 202/Asr/2024 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
I.T.A. No.202/Asr/2024 3 Assessment Year: 2012-13
