JITENDRA PRASAD SINGH,JAMSHEDPUR, JHARKHAND vs. DCIT-ACIT CIRCLE 2 JAMSHEDPUR, JAMSHEDPUR
What did the Tribunal hold?
The assessee's appeal was dismissed as withdrawn, as per the request made in light of the Vivad se Vishwas Scheme. The assessee reserves the liberty to have the appeal restored if the scheme application is not accepted.
What were the facts?
The assessee's appeal was against the order of the CIT(A) for AY 2017-18. The assessee availed the Vivad se Vishwas Scheme, 2024, and filed a request for withdrawal of the appeal.
What were the issues?
Whether the appeal can be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.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, 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), (hereinafter referred to as "the Ld. CIT(A)") vide dated 11.01.2024 passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for AY 2017-18. 2. None represented on behalf of the assessee and Shri Khubchand Pandya appeared on behalf of the revenue.
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 Considering the above submissions, the appeal of the assessee is hereby dismissed as withdrawn.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.
In the result, the appeal of the assessee is dismissed as withdrawn. Order dictated and pronounced in the open court. (Ratnesh Nandan Sahay) Accountant Member (George Mathan) Judicial Member Dated: 8th May, 2025 JD, Sr. P.S. Copy to:
The Appellant: Jitendra Prasad Singh.
Respondent - DCIT/ACIT, Circle-2, Jamshedpur
CIT(A),
Pr. CIT
DR, ITAT, Ranchi
Guard file.By Order Assistant Registrar ITAT, Ranchi
Date of Dictation 08.05.2025
Date on which the typed draft order is placed before the dictating Member and Other Member 08.05.2025
Date on which the approved order comes to the Sr. P.S /05/2025
Date on which the file goes to the Bench Clerk /05/2025
Date on which the file goes to the OS
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