SHIV DURGA CONSTRUCTIONS AND ENGINEERINGS PRIVATE LIMITED,DEOGHAR vs. ACIT, CIRCLE III, DEOGHAR, DEOGHAR

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ITA 145/RAN/2024Status: DisposedITAT Ranchi08 May 2025AY 2015-16Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)1 pages
AI SummaryDismissed

Facts

The assessee availed the Vivad-se-Vishwas Scheme, 2024 for the impugned appeal. The necessary Form No. 1 was filed, and Form No. 2 was issued by the department. The assessee also requested withdrawal of the appeal.

Held

The Tribunal noted that the assessee had opted for the Vivad-se-Vishwas Scheme and requested withdrawal of the appeal. Considering these submissions, the appeal was dismissed as withdrawn.

Key Issues

Whether the appeal should be dismissed as withdrawn due to the assessee availing the Vivad-se-Vishwas Scheme and requesting withdrawal.

Sections Cited

250 of the Income Tax Act, 1961

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 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), (hereinafter referred to as "the Ld. CIT(A)"] vide dated 05.03.2024 passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for AY 2015-16. 2. None represented on behalf of the assessee and Shri Khubchand Pandya appeared on behalf of the revenue.

3.

At the time of hearing, we 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 Considering the above submissions, the appeal of the assessee is hereby dismissed as withdrawn.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In the result, the appeal of the assessee is dismissed as withdrawn.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. l- SL Dated: 8th May, 2025 JD, Sr. P.S. Copy to:

1.

The Appellant: Shiv Durga constn. & Engg. P. Ltd..

2.

Respondent -ACIT, Circle-III, Deoghar

3.

CIT(A),

4.

Pr. CIT

5.

DR, ITAT, Ranchi

6.

Guard file.By Order

SHIV DURGA CONSTRUCTIONS AND ENGINEERINGS PRIVATE LIMITED,DEOGHAR vs ACIT, CIRCLE III, DEOGHAR, DEOGHAR | BharatTax