GANPAT SINGH PATEL,BALAGHAT vs. ITO WARD, BALAGHAT

ITA 53/JAB/2024Status: DisposedITAT Jabalpur28 August 2025AY 2014-15Bench: SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as it had been settled under the Vivad se Vishwas Scheme. The appeal was dismissed as withdrawn, with a liberty granted to the assessee to seek restoration if the settlement failed.

What were the facts?

The assessee filed an appeal against the order dated 28.03.2024 of the CIT(A) for assessment year 2014-15. The assessee had opted for resolution under the Direct Tax Vivad se Vishwas Scheme, 2024 and sought withdrawal of the appeal. The Departmental Representative had no objection.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to settlement under Vivad se Vishwas Scheme?

Which sections of the Income-tax Act were involved?

Section 54B,Section 250,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “DB”, JABALPUR

Before: SHRI KUL BHARAT & SHRI, NIKHIL CHOUDHARY

For Appellant: Shri Ashok Vijaywargiya, Adv
For Respondent: Shri Alok Bhura, Sr. CIT(DR)

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, filed by the assessee, against the impugned order dated 28.03.2024 of the learned Commissioner Income Tax (Appeals) [hereinafter referred as to the “Ld.CIT(A)”]/National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2014-15. The Assessee has raised the following grounds of appeals: -

“1. That the Ld. CIT (Appeals) has erred in upholding the impugned addition of Rs.73,97,720/- on account of disallowance of deduction u/s 54B which is unjustified, arbitrary and bad in law. The disallowance was made because the CIT erroneously categorized agricultural land as residential land, leading to the unjustified dis

The order continues below.

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