PINNACLE EDUCATIONA AND IMMIGRATION CONSULTING PRIVATE LIMITED,JALANDHAR vs. INCOME TAX OFFICER WARD-1(1), JALANDHAR
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.
Held
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.
Key Issues
Whether the appeals should be allowed to be withdrawn by the assessees due to their participation in the Vivad Se Vishwas Scheme.
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/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
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.368/Asr/2024 & Ors Pinnacle Education and Immigration Consulting Pvt. Ltd. v. ITO & Ors. 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withdrawn.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
