SMT. KAMLA DEVI,HOSHIARPUR vs. INCOME TAX OFFICER, HOSHIARPUR
Facts
Two appeals were filed by the assessees against the order of the CIT(A) NFAC, Delhi. The assessees requested withdrawal of these appeals. The reason for withdrawal was their application under the "Direct Tax Vivad Se Vishwas Scheme-2024" for settlement of tax arrears.
Held
The Tribunal accepted the request for withdrawal of the appeals. The assessees had submitted documentary evidence in Form-2, certifying their application under the Vivad Se Vishwas Scheme.
Key Issues
Whether the appeals should be dismissed as withdrawn due to the assessees opting for the Direct Tax Vivad Se Vishwas Scheme-2024 for settlement of tax arrears.
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:
ITA/368/Asr/2024, Asstt. Year: 2018-19 Pinnacle Education and Immigration Consulting Pvt. Ltd.: PAN: AAGCP 1279H ITA/392/Asr/2009 Asstt. Year: 2003-04 Kamla Devi, PAN: ALCPD 1299H
Both 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.
3 I.T.A. Nos.368/Asr/2024 & Ors Pinnacle Education and Immigration Consulting Pvt. Ltd. v. ITO & Ors. 6. In the result, both 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withdrawn.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 24.03.2025.
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) The CIT concerned (4) The Sr. DR, I.T.A.T
