OM PRAKASH AGARWAL,MATHURA vs. ITO., WARD-3(3), MATHURA
Facts
The assessee filed an appeal against the order of the Commissioner of Income-tax (Appeals). During the pendency of the appeal, the assessee settled the issue under the Vivad Se Vishwas Scheme, 2024.
Held
The assessee's Authorized Representative informed the tribunal that the settlement under the VSVS scheme was successful, and therefore, the assessee wished to withdraw the appeal. The Department's representative did not object to this submission.
Key Issues
Withdrawal of appeal due to settlement under Vivad Se Vishwas Scheme, 2024.
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.290/AGR/2017 (Assessment Year: 2007-08) Om Prakash Agarwal, vs. ITO, Ward 3 (3), Prop. M/s. Khushboo Jewllers, Mathura. Shop No.133, Brijwasi Complex, Gurhai Bazar, Mathura – 281 001 (Uttar Pradesh). (PAN : AAWPA1280E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajesh Malhotra, CA 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)-1, Agra dated 24.03.2017 for AY 2007-08. 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 filed Form 5 on record. Ld. DR did not controvert the aforesaid proposition. In view of the aforesaid, appeal of the Assessee is dismissed as withdrawn.
2 ITA No.290/Agr/2017 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