FAISAL HAMID,NEW DELHI vs. INCOME TAX OFFICER WARD 1, SRINAGAR

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ITA 121/ASR/2024Status: DisposedITAT Amritsar24 March 2025AY 2012-2013Bench: IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER I.T.A. No. 121/Asr/2024 Assessment Year: 2012-13 Faisal Hamid 94 Faisal House Gogi Bagh Budgam 190008, Jammu & Kashmir [PAN: AACPH 6184N] (Appellant) Vs. Income Tax Officer, Ward 1, Srinagar (Respondent) Appellant by : Written submissions Respondent by : Sh. Manpreet Singh Duggal, Sr. D.R. I.T.A. No. 122/Asr/2024 Assessment Year: 1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessees have filed applications under the "Direct Tax Vivad Se Vishwas Scheme-2024" for settlement of tax arrears. Documentary evidence, including a certificate under section 92(1) of Finance Act (No. 2) 2024, was provided. The DR had no objection to the withdrawal requests.

What were the facts?

The assessees, Faisal Hamid and Rajwant Aulukh, filed appeals against the orders of the CIT(A) NFAC, Delhi for Assessment Year 2012-13. Both assessees subsequently filed requests for withdrawal of their appeals.

What were the issues?

Whether the appeals can be withdrawn by the assessees who have opted for the "Direct Tax Vivad Se Vishwas Scheme-2024" for settlement of tax arrears.

Which sections of the Income-tax Act were involved?

250(6) of the Act, 1961, 92(1) of Finance Act (No. 2) 2024

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. UDAYAN DASGUPTA & SH. KRINWANT SAHAY

Hearing: 19.03.2025Pronounced: 24.03.2025

Heard together (2 matters)

I.T.A. No. 121/Asr/2024
I.T.A. No. 122/Asr/2024

Read from the judgment's own cause title. This page is filed under one of them.

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/121/Asr/2024, Asstt. Year: 2012-13 Faisal Hamid: PAN: [AACPH 6184N]

ITA/122/Asr/2024 Asstt. Year: 2012-13 Rajwant Aulukh, PAN: [ARXPA 0777E]

2.

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.

3.

Documentary evidence in Form-2 (rule-5) being the certificate under section 92(1) of Finance Act (No. 2) 2024 is also enclosed.

4.

The Ld. DR has no objection.

5.

In view of the above, we accept the request of the assessees for withdrawal of these appeals. withdrawn.

Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 as on 24.03.2025

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