SHRI NITIN AGARWAL,GWALIOR vs. ITO 3(2), GWALIOR
Facts
The assessee filed an appeal against the order of the Commissioner of Income-tax (Appeals). The assessee, through their Ld. AR, submitted that the issue has been settled under the Vivad Se Vishwas Scheme (VSVS) and therefore wished to withdraw the appeal.
Held
The Tribunal noted that the Ld. DR did not controvert the assessee's submission regarding the settlement under VSVS. Consequently, the appeal was dismissed as withdrawn. Liberty was granted to revive the appeal if the VSVS application failed.
Key Issues
Whether the assessee's appeal can be dismissed as withdrawn based on settlement under the Vivad Se Vishwas Scheme.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH ‘SMC’: AGRA
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘SMC’: AGRA BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.2/AGR/2017 (Assessment Year: 2009-10) Nitin Agarwal, vs. ITO, Ward 3 (2), Narmada Colony, Morar, Gwalior, Near Public H.S. School, Gwalior – 474 006 (Madhya Pradesh). (PAN : AFZPA3485K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Pankaj Gargh, Advocate REVENUE BY : Shri Shailender Shrivastava, Sr. DR Date of Hearing : 18.12.2025 Date of Order : 18.12.2025 O R D E R 1. This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)-2, Agra [in short ‘ld. CIT (A)] dated 24.03.2017 for Assessment Year 2009-10. 2. The Ld. AR for the assessee has submitted that since the assessee has settled the issue under Vivad Se Vishwas Scheme, 2024 (in short ‘VSVS’), hence, the Assessee wishes to withdraw the instant appeal. In this behalf, the Ld. AR for the assessee submitted that requisite Forms have been received from the Department accepting the declaration filed by the assessee and the same are
2 ITA No.02/Agr/2017 placed on record. Ld. DR did not controvert the aforesaid proposition. In view of the aforesaid, appeal of the Assessee is dismissed as withdrawn. 3. Liberty is granted to the Assessee to revive appeal in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the assessee seeks to restore the appeal in the event assessee’s declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [Revenue. M/s. Nannusamy Mohan (HUF) vs. ACIT in T.C.A. No.372 of 2020 decided on 16.10.2020 by Hon’ble Madras High Court.] 4. In the result, appeal of the assessee is dismissed in the terms aforesaid. Order pronounced in the open court on this 18th day of December, 2025 after the conclusion of the hearing.
Sd/- (S. RIFAUR RAHMAN) ACCOUNTANT MEMBER Dated: 29.12.2025 TS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI