IRFAN AHMAD,SRINAGAR vs. INCOME TAX OFFICER, SRINAGAR

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ITA 582/ASR/2024Status: DisposedITAT Amritsar16 April 2025AY 2017-181 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer to withdraw the appeal, granting liberty to seek revival if the settlement fails. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) which confirmed a penalty levied by the AO. The assessee later sought to withdraw the appeal as the dispute was settled under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

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: SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI UDAYAN DAS GUPTA, JM

(िनधा�रणवष� / Assessment Year: 2017-18 Shri Irfan Ahmad ITO, Ward No. 1, (S/o Sh. Gulzar Ahmad) Srinagar. बनाम/ Vs. Islam Yarbal, Habakadal Srinagar 190002. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AKZPA-8641-E (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : VSVS Letter dated 11-03-2025 ��थ�कीओरसे/Respondent by : Shri Manpreet Singh Duggal. – Ld.Sr. DR सुनवाईकीतारीख/Date of Hearing : 27-03-2025 घोषणाकीतारीख /Date of Pronouncement : 16-04-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 23-08-2024 confirming penalty of Rs.1.50 Lacs as levied by Ld. Assessing Officer [AO] vide order dated 05-03-2024.

2.

The registry placed on record Ld. AR’s letter dated 10-03-2025 wherein the assessee seeks withdrawal of the captioned appeal on the ground that the assessee has settled the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 and Form No.2 has already been issued to the assessee on 10-01-2025 which has been placed on record. The same was not objected to by Ld. Sr. DR.

3.

Accepting the prayer of Ld. AR, the appeal of the assessee is dismissed as withdrawn subject to liberty to the assessee to seek revival of the appeal in case the aforesaid resolution fails, for whatever reasons.

4.

The appeal of the assessee stand dismissed as withdrawn.

Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963. Sd/- Sd/- (UDAYAN DAS GUPTA) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER लेखा सद� /ACCOUNTANT MEMBER Dated: 16-04-2025. आदेश की �ितिलिप अ�ेिषत / Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF ASSISTANT REGISTRAR

ITAT AMRITSAR

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