PRADEEP KUMAR SAXENA,AGRA vs. ITO 1(2)(3), AGRA

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ITA 189/AGR/2022Status: DisposedITAT Agra01 April 2025AY 2012-13Bench: SHRI SUNIL KUMAR SINGH (Judicial Member), SHRI BRAJESH KUMAR SINGH (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Departmental Representative had no objection to the withdrawal. The Tribunal noted the assessee's written request for withdrawal.

What were the facts?

The assessee filed an appeal against an order of the CIT(Appeals). The appellant submitted an application to withdraw the appeal, stating they have opted for the Direct Tax Vivad Se Vishwas Scheme.

What were the issues?

Whether the appeal can be withdrawn by the assessee on the ground of opting for the Direct Tax Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH

Hearing: 01.04.2025Pronounced: 01.04.2025

ORDER

Per Sunil Kumar Singh, Judicial Member:

1.

This appeal has been preferred by assessee against the impugned order dated 23.03.2021 passed in Appeal No.CIT(APPEALS)-1, AGRA/10390/2019-20 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250(6) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”).

2.

At the very outset, it is noticed that the appellant’s application dated 31.03.2025 is on record with a prayer to withdraw the present appeal on the ground that appellant has opted for the Direct Tax Vivad Se Vishwas Scheme as introduced by the Finance Act, 2024. The assessee has filed For-1 under Direct Tax Vivad Se Vishwas Scheme.

3.

Learned Departmental Representative has no objection.

4.

In view of appellant’s written withdrawal request, the appeal stands dismissed as withdrawn.

Order pronounced in the open court on 01.04.2025.

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