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Facts
Two assessees, Faisal Hamid and Rajwant Aulukh, had filed appeals against orders of the CIT(A). They subsequently sought to withdraw their respective appeals, having opted for the "Direct Tax Vivad Se Vishwas Scheme-2024" for the settlement of tax disputes for the relevant assessment years and submitted documentary evidence in Form-2.
Held
The Tribunal accepted the assessees' request for withdrawal of their appeals. Consequently, both appeals were dismissed as withdrawn, acknowledging their participation in the Vivad Se Vishwas Scheme.
Key Issues
Should the appeals be dismissed as withdrawn based on the assessees' application under the Direct Tax Vivad Se Vishwas Scheme-2024?
Sections Cited
250(6) of Income Tax Act, 1961
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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR (HYBRID COURT
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withdrawn.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