What did the Tribunal hold?

The tribunal noted that the appeals were pending for hearing and the appellant had applied for withdrawal. The Department had no objection to the withdrawal.

The appeals were preferred against orders dated 24.06.2022 and 27.06.2022. The appellant sought to withdraw the appeals as they had opted for the Vivad Se Vishwas scheme and received Form-2.

What were the issues?

Whether the appeals can be dismissed as withdrawn upon the appellant opting for the Vivad Se Vishwas scheme.

Kirar Kshatriya Lok Nays, Gwalior vs ITO | ITAT Agra 2025

Income Tax Appellate Tribunal, AGRA BENCH,

Before: SMT ANNAPURNA GUPTA & SHRI SUNIL KUMAR SINGH

For Appellant: Shri Mahesh Agrawal, C.A

For Respondent: Shri Shailendra Srivastava

Hearing: 24/03/2025Pronounced: 24/03/2025

आदेश / O R D E R PER SUNIL KUMAR SINGH (J.M):

1. 1. Both the appeals have been preferred against the impugned orders each dated 24.06.2022 and 27.06.2022 passed by the Ld. CIT(A)/NFAC, Delhi.

2. Both these appeals are pending for hearing. At the very outset, the appellant has moved aapplications in each of the appeal records separately with a prayer to withdraw the appeal on the ground that appellant has opted for the direct tax Vivad Se and 146/Agr/2022 Kirar Kshatriya Lok Nyas Vishwas scheme as introduced by the Financial Act 2024. The appellant has further stated that he has received Form-2.

Learned DR has no objection.

In view of appellant’s prayer,both the aforesaid appeals stand dismissed as withdrawn. Order pronounced in open court on 24.03.2025.

KIRAR KSHATRIYA LOK NAYS ,GWALIOR vs. ITO EXEMPTION , GWALIOR

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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