SHRI GURCHARAN SINGH RAI ,NAWANSHAHAR vs. INCOME TAX OFFICER WARD, NAWANSHAHAR
Facts
The assessee filed a written request for withdrawal of the appeals against the orders of the ld. CIT(A) NFAC, Delhi for assessment years 2013-14 to 2017-18. The reason for withdrawal was the assessee's application under the 'Direct Tax Vivad Se Vishwas Scheme-2024' for settlement of tax arrears.
Held
The Tribunal noted that documentary evidence in Form-2, as per rule-5 of Finance Act (No. 2) 2024, was enclosed. The Ld. DR had no objection to the withdrawal request. The Tribunal accepted the assessee's request for withdrawal.
Key Issues
Whether the appeals filed by the assessee can be withdrawn due to settlement under the 'Direct Tax Vivad Se Vishwas Scheme-2024'.
Sections Cited
250(6), 92(1), 34(4)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. UDAYAN DASGUPTA & SH. KRINWANT SAHAY
Per Udayan Dasgupta, J.M.:
The following appeals has been filed by the assessee against the order of the ld. CIT(A) NFAC, Delhi passed u/s 250(6) of the Act, 1961, the details of which are as follows:
2 I.T.A. Nos. 467 to 471/Asr/2024 Gurcharan Singh Rai v. ITO ITA/467 to 471/Asr/2024, Asstt. Years: 2013-14 to 2017-18 Gurcharan Sing Rai: PAN: [AQQPR 8874H] (five appeals relating to five Asstt. Years).
The above assessee has filed written request for withdrawal of the respective
appeals due to the reasons that they have filed application under “Direct Tax Vivad
Se Vishwas Scheme-2024”, for settlement of disputes relating to tax arrears, in
respect of the assessment years stated above.
Documentary evidence in Form-2 (rule-5) being the certificate under section
92(1) of Finance Act (No. 2) 2024 is also enclosed.
The Ld. DR has no objection.
In view of the above, we accept the request of the assessees for withdrawal of
these appeals.
In the result, the appeals filed by the assessees are dismissed as withdrawn.
Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate
Tribunal) Rules, 1963 as on 27.03.2025.
Sd/- Sd/- (Krinwant Sahay) (Udayan Dasgupta) Accountant Member Judicial Member *GP/Sr.PS* Copy of the order forwarded to: (1)The Appellant: (2) The Respondent:
3 I.T.A. Nos. 467 to 471/Asr/2024 Gurcharan Singh Rai v. ITO (3) The CIT concerned (4) The Sr. DR, I.T.A.T
