SHRI SUNIL MEHRA,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX RANGE-5, AMRITSAR
Facts
Two appeals were filed by the assessees against the order of the CIT(A) NFAC, Delhi. The assessees requested withdrawal of their appeals because they had filed an application under the "Direct Tax Vivad Se Vishwas Scheme-2024" for settlement of tax arrears.
Held
The Tribunal noted that the assessees had filed applications under the Direct Tax Vivad Se Vishwas Scheme-2024. The Revenue did not object to the withdrawal request.
Key Issues
Whether the appeals should be withdrawn by the assessees due to their participation in the Vivad Se Vishwas Scheme.
Sections Cited
Section 250(6) of the Act, 1961, Section 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/39/Asr/2024, Asstt. Year: 2017-18 Mr. Sunil Mehra: PAN: AASPM 2866Q ITA/403/Asr/2024 Asstt. Year: 2010-11 Mr. Bhupinder Singh, PAN: CNWPS9276H
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.397/Asr/2024 & Ors Sunil Mehra v. Asstt. CIT & Ors.
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withdrawn.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
