BIHAR FOUNDRY AND CASTINGS LIMITED,RANCHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, RANCHI

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ITA 215/RAN/2024Status: DisposedITAT Ranchi08 May 2025AY 2014-2015Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee has availed the Vivad-se-Vishwas Scheme, 2024 for the impugned appeal and has filed the necessary form. The appeal is therefore dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the CIT(A) for the assessment year 2014-2015. The assessee later filed a letter requesting to withdraw the appeal.

What were the issues?

Withdrawal of appeal due to availing Vivad-se-Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHIBENCH,RANCHI

Hearing: 08/05/2025Pronounced: 08/05/2025

ĮċĊĭŊįēćıकीओरसे/Assessee by : ShriD. Sanigrahi, AR �ȡ�è��ȧj �  ȯ/Revenue by : ShriKhubchandPandya, Sr. DR Ǖ��ȡ_�ȧ�ȡ�ȣ�/ Date of Hearing : 08/05/2025 �Ȫ��ȡ�ȧ�ȡ�ȣ�/Date of Pronouncement : 08/05/2025 आदेश/ O R D E R PerBench: This is an appeal filed by the assessee against the order passed by the ld. CIT(A), Ranchi, dated 19.03.2024, for the assessment year 2014-2015.

2.

Shri D. Sanigrahi, AR appeared on behalf of the assessee. ShriKhubchandPandya, Sr. DR appeared on behalf of the revenue.

3.

A perusal of the letter dated 18.02.2025filed by the assessee, shows that the assessee wants to withdraw the present appeal as 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 through e-filing portal. Considering the above submissions, the appeal of the assessee is hereby dismissed as withdrawn. However, the assessee will be at liberty to get its 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In the result, appeal of the assessee is dismissed as withdrawn. Order dictated and pronounced in the open court on 08/05/2025.

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