PARMINDER SINGH,AMRITSAR vs. INCOME TAX OFFICER WARD 2(2) AMRITSAR, AMRITSAR
Facts
The assessee, Parminder Singh, filed an appeal against the order of the CIT(A), NFAC Delhi, for Assessment Years 2017-18. Subsequently, the assessee requested to withdraw the appeal, having filed an application under the “Direct Tax Vivad Se Vishwas Scheme-2024” for settling tax arrears for the relevant assessment year, supported by documentary evidence in Form-2.
Held
The Tribunal noted that the Ld. DR had no objection to the withdrawal request. Consequently, the Tribunal accepted the assessee's request and dismissed the appeal as withdrawn.
Key Issues
Whether an appeal filed before the Income Tax Appellate Tribunal should be permitted to be withdrawn when the assessee has opted for the Direct Tax Vivad Se Vishwas Scheme for settlement of tax arrears for the same assessment year.
Sections Cited
Section 250(6) of the Act, 1961, Section 92(1) of Finance Act (No. 2) 2024
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. UDAYAN DASGUPTA & SH. BRAJESH KUMAR SINGH
Per Udayan Dasgupta, J.M.:
The following appeal has been filed by the assessee against the order of the ld.
CIT(A), NFAC Delhi, passed u/s 250(6) of the Act, 1961, dated 29/11/2023, the details of which are as follows:
2 I.T.A. Nos.34/Asr/2024 Parminder Singh v.ITO
ITA/34/Asr/2024, Asst.Years: 2017-18 PARMINDER SINGH PAN: [APUPS5644H].
The above assessee has filed written request for withdrawal of the appeal due
to the reasons that he has 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-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 assessees for withdrawal of
this appeal.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in court on 30/05/2025.
Sd/- Sd/- (Brajesh Kumar Singh) (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
3 I.T.A. Nos.34/Asr/2024 Parminder Singh v.ITO (4) The Sr. DR, I.T.A.T
