SHOBHIT GARG,AGRA vs. ITO WARD 2(1)(2), AGRA

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ITA 548/AGR/2024Status: DisposedITAT Agra21 February 2025AY 2106-17Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee sought to withdraw the appeal stating that they had filed a declaration under the Vivad se Vishwas Scheme, 2024. The Departmental Representative had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal for assessment year 2016-17 against an order of the CIT(A)/NFAC. The appeal arose from proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961. The assessee later filed an application to withdraw the appeal.

What were the issues?

Whether the appeal can be dismissed as withdrawn upon the assessee's application due to participation in the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 91

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL

Hearing: 21.02.2025Pronounced: 21.02.2025

ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1069721326(1), dated 11.10.2024, involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Case called twice. None appears at assessee’s behest. We, accordingly, proceed ex parte against the assessee.

3. The assessee appears to have filed his application dated 14.02.2025 for withdrawal of the instant appeal, as under:

“In the above reference, appellant had filed an appeal against the CIT(A) Order u/s 250 dt. 17.10.2024 passed by NFAC, Delhi. Later on, appellant preferred to file a declaration under section 91 of the Finance (No. 2) Act, 2024 (15 of 2024) in FORM 1 on 13.12.2024 vide acknowledgement no. 752680740131224 for Vivad se Vishwas Scheme, 2024 (copy attached). In view of that appellant would humbly request for withdrawal of the above referred appeal before the Hon'ble Bench with immediate effect, Thus, it is requested to treat the appeal as withdrawn.”

3.

Learned departmental representative submits that he has no objection to the instant withdrawal application per se. Ordered accordingly.

4.

This assessee’s appeal is dismissed as withdrawn, subject to all just exceptions. Order pronounced in the open court on 21st February,2025.

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