PINNACLE EDUCATIONA AND IMMIGRATION CONSULTING PRIVATE LIMITED,JALANDHAR vs. INCOME TAX OFFICER WARD-1(1), JALANDHAR

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ITA 368/ASR/2024Status: DisposedITAT Amritsar24 March 2025AY 2018-19Bench: SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessees' request for withdrawal of the appeals. Documentary evidence in Form-2, being a certificate under section 92(1) of the Finance Act (No. 2) 2024, was also enclosed and the Ld. DR had no objection.

What were the facts?

Two appeals were filed by the assessees against the order of the ld. CIT(A) NFAC, Delhi. Both assessees requested withdrawal of their appeals as they had filed applications under the "Direct Tax Vivad Se Vishwas Scheme-2024" for settlement of tax arrears.

What were the issues?

Whether the appeals should be allowed to be withdrawn by the assessees due to their participation in the Vivad Se Vishwas Scheme.

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: 18.03.2025Pronounced: 24.03.2025

Heard together (2 matters)

I.T.A. No. 368/Asr/2024
I.T.A. No. 392/Asr/2009

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/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

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 withdrawn.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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