HARSHIT AGARWAL,UDAIPUR vs. ITO, WARD-1(2), UDAIPUR
Facts
The assessee challenged an order of the CIT(A) which had dismissed the assessee's appeal against a penalty order. The penalty was imposed by the Assessing Officer under section 271(1)(c) of the Income Tax Act for the assessment year 2012-13.
Held
During the pendency of the appeal, the assessee sought withdrawal due to opting for the Direct Tax Vivad Se Vishwas Scheme, 2024. The department had no objection to the withdrawal.
Key Issues
Whether the appeal can be dismissed as withdrawn due to the assessee opting for the Direct Tax Vivad Se Vishwas Scheme?
Sections Cited
271(1)(c)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR.
Before: Dr. M. L. MEENA & SHRI NARINDER KUMAR
IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE: Dr. M. L. MEENA, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER ITA No. 114/Jodh/2021 Assessment Year: 2012-13 Sh. Harshit Agrawal Vs. The ITO, 19, Ziniret Gali, Ward-1(2), Udaipur. Udaipur. [PAN: AHHPA2142B] (Appellant) (Respondent) Appellant by : Yishu Geol, C.A. Respondent by: Shri Karni Dan, Addl, CIT(Sr.DR)
Date of Hearing: 03/07/2025 Date of Pronouncement: 07/07/2025 ORDER
PER: NARINDER KUMAR, JUDICIAL MEMBER
Appellant –assessee challenged before this Appellate Tribunal order dated 09.09.2021 passed by Learned CIT(A), relating to the assessment year 2012-13, as thereby the appeal filed by the assessee against penalty order dated 23.07.2015 was dismissed.
2 ITA No.114/Jodh/2021 Harshit Agrawal, Udaipur. 2. The Assessing Officer passed order dated 23.07.2015 imposing penalty on the assessee, u/s 271(1)(c) of the Income Tax Act (hereinafter referred to as “the Act”).
It may be mentioned here that during pendency of this appeal on 3.05.2025, Ld. AR for the appellant submitted an application with prayer for withdrawal of this appeal due to the reason that the assessee has opted to avail of benefit of Direct Tax Vivad Se Vishwas Scheme, 2024. 4. Ld. AR for the appellant submits that copy of Form No. 2 has already been submitted with the application seeking withdrawal and that prayer for withdrawal may be allowed. 5. Ld. DR for the department has no objection to the withdrawal of the appeal due to the aforesaid reason. 6. In view of the above submission, this appeal is hereby dismissed as having been withdrawn. However, it is made clear that in case no settlement is arrived at between the parties, under the Scheme, 2024, the appellant shall be at liberty to apply for revival of the appeal by moving appropriate application, in accordance with law. 7. Registry to give a note on the index about withdrawal of this appeal with the liberty given, so that the record may be preserved, in accordance with rules.
3 ITA No.114/Jodh/2021 Harshit Agrawal, Udaipur. Judicial Member having joined and presided over through virtual mode from Jaipur Benches, order needs pronouncement under Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 by placing the details on the notice board. File be consigned to the record room after the needful is done by the office.
Sd/- Sd/- (Dr. M. L. Meena ) (Narinder Kumar ) Accountant Member Judicial Member Date: 07 /07/2025 *Santosh Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T
By Order Asstt. Registrar
