BHUPINDER SINGH,URMUR TANDA vs. INCOME TAX OFFICER, DASUYA

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ITA 403/ASR/2024Status: DisposedITAT Amritsar24 March 2025AY 2010-11Bench: SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal accepted the request for withdrawal of the appeals filed by the assessees. The Ld. DR had no objection to the withdrawal.

What were the facts?

The assessee filed appeals against the order of the ld. CIT(A) NFAC. The assessees have applied under the "Direct Tax Vivad Se Vishwas Scheme-2024" for settlement of tax arrears.

What were the issues?

Whether the appeals can be withdrawn by the assessee due to settlement of disputes under the "Direct Tax Vivad Se Vishwas Scheme-2024".

Which sections of the Income-tax Act were involved?

250(6) of the Act, 1961, 92(1) of Finance Act (No. 2) 2024, Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. UDAYAN DASGUPTA & SH. KRINWANT SAHAY

Hearing: 17.03.2025Pronounced: 24.03.2025

Heard together (2 matters)

I.T.A. No. 397/Asr/2024
I.T.A. No. 403/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/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

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.

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In the result, both the appeals filed by the assessees are dismissed as withdrawn.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

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