FAISAL HAMID,NEW DELHI vs. INCOME TAX OFFICER WARD 1, SRINAGAR
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.
Held
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.
Key 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Whether the appeals can be withdrawn by the assessees who have opted for the "Direct Tax Vivad Se Vishwas Scheme-2024" for settlement of tax arrears.
Sections Cited
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
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/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]
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.121&122/Asr/2024 Faisal Hamid & Rajwant Aulukh v. ITO 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withdrawn.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
