SHRI GURCHARAN SINGH RAI,NAWANSHAHAR vs. INCOME TAX OFFICER WARD, NAWANSHAHR
Facts
The assessee filed multiple appeals against the order of the CIT(A). The assessee later filed a written request to withdraw these appeals, citing their application under the 'Direct Tax Vivad Se Vishwas Scheme-2024' for settlement of tax arrears.
Held
The Tribunal noted that the assessee had filed a request for withdrawal of appeals due to applying for settlement under the Direct Tax Vivad Se Vishwas Scheme, and the Department had no objection.
Key Issues
Whether the assessee's appeals can be dismissed as withdrawn consequent to their application under the Direct Tax Vivad Se Vishwas Scheme-2024.
Sections Cited
250(6) of the Act, 1961, 92(1) of Finance Act (No. 2) 2024, Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963
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In the result, the appeals filed by the assessees are dismissed as withdrawn.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
