MAA VASHNAVI HI TECH PVT LTD,DHANBAD vs. ACIT, CIRCLE 2(1), DHANBAD
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.
Held
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 Considering these submissions, the appeal is dismissed as withdrawn.
Key Issues
Whether the appeal can be dismissed as withdrawn due to the assessee availing the Vivad-se-Vishwas Scheme?
Sections Cited
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
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.
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 Considering the above submissions, the appeal of the assessee is hereby dismissed as withdrawn.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.
In the result, the appeal of the assessee is dismissed as withdrawn.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:
The Appellant: Maa Vashnavi Hi Tech Pvt. Ltd.
Respondent - ACIT, Circle-2, Dhanbad
CIT(A), NFAC, Delhi
Pr. CIT
DR, ITAT, Ranchi
Guard file.By Order
