RAJWANT AULUKH,AMRITSAR vs. ITO, WARD 2(1), AMRITSAR, AMRITSAR

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ITA 122/ASR/2024Status: DisposedITAT Amritsar24 March 2025AY 2012-133 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 Consequently, both appeals were dismissed as withdrawn, acknowledging their participation in the Vivad Se Vishwas Scheme.

What were the 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.

What were the issues?

Should the appeals be dismissed as withdrawn based on the assessees' application under the Direct Tax Vivad Se Vishwas Scheme-2024?

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR (HYBRID COURT

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 withdrawn.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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