PAWAN YADAV, CHHINDWARA vs. INCOME TAX OFFICER - 1, CHHINDWARA

ITA 199/JAB/2024Status: DisposedITAT Jabalpur22 May 2025AY 2014-151 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee's counsel submitted that the dispute was settled under the Vivad Se Vishwas Scheme and requested the appeal be withdrawn. The CIT DR had no objection to the withdrawal. The Tribunal considered the facts and circumstances.

What were the facts?

The assessee filed an appeal against the order of the JCIT(A)-9, Delhi. The grounds of appeal relate to the disallowance of cash deposits and treating amounts as short-term capital gains. During the pendency of the appeal, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR

Hearing: 20.05.2025Pronounced: 22.05.2025

PER NIKHIL CHOUDHARY, A.M. This is an appeal filed by the assessee against the order of the ld. JCIT(A)-9, Delhi under section 250 of the Income Tax Act, 1961 dated 31.07.2024 by which the appeal against the order of the ITO, Ward-2, Chhindwara dated 12.09.2016 have been dismissed as withdrawn. The grounds of appeal are as under:- “1. That the Ld. A.O. has in disallowing the erred cash deposits of Rs. 46,42,500.00 disregarding the actual facts, cash book produced, evidences submitted as a proof towards cash deposit. That considering the facts and evidences the cash deposit disallowance is liable to be quashed.

1.

2 That Ld. A.O. has failed to consider that cash deposits have been withdrawn also and unused cash after withdrawal has be

The order continues below.

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