BIJENDRA TYAGI,VILLAGE MORTI vs. THE ITO WARD-2(1)(1), GHAZIABAD, HAPUR CHUNGI, GHAZIABAD

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ITA 4639/DEL/2024Status: DisposedITAT Delhi06 January 2025AY 2012-13Bench: Sh. Satbeer Singh Godara (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's withdrawal application and the Revenue's lack of objection. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2012-13. The assessee subsequently filed an application to withdraw the appeal, stating they opted for the Vivad se Vishwas Scheme, 2024 and filed the necessary form.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee due to opting for a tax dispute resolution scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 06.01.2025Pronounced: 06.01.2025

ORDER This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/APL/S/250/2024-25/1067318422(1) dated 05.08.2024, in proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short “the Act”).

2.

The assessee appears to have filed his application for withdrawal of the instant appeal as under:

“Sir, The above case is fixed for hearing on 06.01.2025, same cannot be presented on the said date as assessee decided to opt DTVSV Scheme 2024 and filed Form-1 on 01.01.2025. Acknowledgement enclosed herewith. The procedure for issuing of Form-4 is under process. So, you are requested to kindly adjourn the case till finalization of the same or any other date as convenient to you.”

4.

This assessee’s appeal is dismissed as withdrawn subject to all just exceptions.

Order Pronounced in the Open Court on 06/01/2025.

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