MAA VASHNAVI HI TECH PVT LTD,DHANBAD vs. ACIT, CIRCLE 2(1), DHANBAD

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ITA 136/RAN/2024Status: DisposedITAT Ranchi08 May 2025AY 2012-2013Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The necessary forms for the Vivad-se-Vishwas Scheme have been filed, and the department has issued Form No. 2. The assessee requested withdrawal of the appeal. Considering these submissions, the appeal is dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the Ld. CIT(A) for AY 2012-13. During the hearing, the assessee's AR brought to notice that the assessee had availed the Vivad-se-Vishwas Scheme, 2024.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to the assessee availing the Vivad-se-Vishwas Scheme?

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Jagmohan Thard, AR
For Respondent: Shri Khubchand Pandya, Sr. DR
Hearing: 08.05.2025Pronounced: 08.05.2025

Per Bench : The captioned appeal by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeal), NFAC, Delhi (hereinafter referred to as "the Ld. CIT(A)"] vide dated 23.08.2023 passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for AY 2012-13. 2. Shri Jagmohan Thard, AR represented on behalf of the assessee and Shri Khubchand Pandya appeared on behalf of the revenue.

3.

At the time of hearing, Ld. AR has brought to our notice that the assessee has availed Vivad-se-Vishwas Scheme, 2024 in respect of the impugned appeal. The necessary Form No. 1 has duly been filed by the assessee before designated authority. Form No. 2 has also been issued by the department. The assessee has also made a request for withdrawal of the appeal. Considering the above submissions, the appeal of the assessee is hereby dismissed as withdrawn. However, the assessee will be at liberty to get his appeal restored upon filing an application, if for any reason, whatsoever, the application for Vivad Se Vishwas Scheme, 2024 is not accepted by the Department.

4.

In the result, the appeal of the assessee is dismissed as withdrawn. Order dictated and pronounced in the open court. 1- (George Mathan) Judicial Member Dated: 8th May, 2025 JD, Sr. P.S. Copy to:

1.

The Appellant: Maa Vashnavi Hi Tech Pvt. Ltd.

2.

Respondent - ACIT, Circle-2, Dhanbad

3.

CIT(A), NFAC, Delhi

4.

Pr. CIT

5.

DR, ITAT, Ranchi

6.

Guard file.By Order Assistant Registrar ITAT, Ranchi

1.

Date of Dictation 08.05.2025

2.

Date on which the typed draft order is placed before the dictating Member and Other Member 08.05.2025

3.

Date on which the approved order comes to the Sr. P.S /05/2025

4.

Date on which the file goes to the Bench Clerk /05/2025

5.

Date on which the file goes to the OS

6.

Date of dispatch of the order

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