VIPUL AGARWAL,JAMSHEDPUR vs. DCIT,CENTRALCIRCLE,JAMSHEDPUR , BISTUPUR, JAMSHEDPUR

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ITA 164/RAN/2023Status: DisposedITAT Ranchi30 January 2025AY 2014-15Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)1 pages
AI SummaryDismissed as withdrawn

Facts

The assessee filed a petition stating their intention to opt for the Vivad se Vishwas Scheme. The due date for the scheme was extended to January 31, 2025. The Assessing Officer (DR) did not oppose the assessee's petition.

Held

The Tribunal noted that the assessee had opted for the Vivad se Vishwas Scheme, making it unnecessary to keep the appeal pending. The matter was dismissed as withdrawn with a liberty to seek restoration if the scheme is not availed.

Key Issues

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Sections Cited

Vivad se Vishwas Scheme

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI RATNESH NANDAN SAHAY, AM

For Respondent: Shri Khubchand T. Panday, Sr
Hearing: 30/01

आदेश / O R D E R

Per Ratnesh Nandan Sahay, AM:

1.

The assessee for the above captioned appeal has filed the petition that it is opting for Vivad se Viswas Scheme. P a g e 1 | 3

ITA No. 164/Ran/2023 Assessment Year: 2014-15

2.

It is evident from the petition the said assessee has intended to avail for the Vivad se Vishwas Scheme of the Income Tax Department the date of which is extended up to 31st Jan, 2025 to make a final application. Having placed on record such petition it is clear that the assessee is proceeding for Vivad Se Vishwas Scheme. Therefore, no purpose would be served keeping the matter pending before the Tribunal since the assessee has taken recourse of settlement through the referred Scheme of the Department. 3. Accordingly, the matter is dismissed as withdrawn by the assessee with a rider that in case the assessee fails to avail the Vivad Se Vishwas Scheme, in such a case, a case he shall be at the liberty to apply for the restoration of this appeal. The Ld. DR did not oppose his petition. 4. In the result the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 30/01/2025.

Sd/- Sd/-

(PARTHA SARATHI CHAUDHURY) (RATNESH NANDAN SAHAY) �या�यक सद�य / JUDICIAL MEMBER लेखा सद�य / ACCOUNTANT MEMBER राँची Ranchi; �दनांक Dated 30/01/2025 s.s, Sr.P.S. आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to :

1.

अपीलाथ� / The Appellant- . Vipul Agarwal, Jamshedpur.

P a g e 2 | 3

ITA No. 164/Ran/2023 Assessment Year: 2014-15

2.

The Respondent. DCIT, Central Circle, Jamshedpur. आदेशानुसार/ BY ORDER, आयकर आयु�(अपील) / The CIT(A), 3. 4. आयकर आयु�त / CIT 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, राँची / DR, ITAT, Ranchi 6. गाड� फाईल / Guard file. स�या�पत ��त //True Copy//

(Senior Private Secretary) आयकर अपील�य अ�धकरण, राँची / ITAT, Ranchi

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VIPUL AGARWAL,JAMSHEDPUR vs DCIT,CENTRALCIRCLE,JAMSHEDPUR , BISTUPUR, JAMSHEDPUR | BharatTax