SHRI RAM KUMAR TIWARI,JHANSI vs. DCIT, JHANSI

PDF · subscribers
ITA 163/AGR/2017Status: DisposedITAT Agra19 February 2025AY 2014-15Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. Manoj Kumar Aggarwal (Accountant Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had filed a declaration under the VSVS scheme and sought to have the appeal treated as 'Not Pressed'. The Revenue did not dispute this.

What were the facts?

The assessee filed an appeal against an addition sustained by the CIT(A). The assessee later filed a declaration under the Voluntary Scheme for Settlement of Disputes (VSVS) and sought to withdraw the appeal.

What were the issues?

Whether the assessee's appeal should be dismissed as withdrawn in light of a declaration filed under the VSVS scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: Sh. Satbeer Singh Godara & Sh. Manoj Kumar Aggarwal

Hearing: 19.02.2025Pronounced: 19.02.2025

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal for Assessment Year 2014-15, arises against the CIT(A)-2, Agra’s case No.249/CIT(A)- 2/Agra/DCIT-2(3)(1)/Jhansi/2015-16 dated 30.12.2016, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

It emerges at the outset that the assessee has filed his application for withdrawal of the instant appeal as under:

“Sub: INTIMATION ABOUT FILING DECLARTION UNDER VSVS SCHEME ./2017 2 Ram Kumar Tiwari 2. A declaration was filed in prescribed Form No.1 & 2 under VSVS on 14/12/2020 against addition of Rs.62,61,417/- as was sustained by the Ld. CIT(A).

3. That addition of Rs. 62,61,417/- was subject matter of appeal before the Hon'ble ITAT bearing . Department too was in appeal against the relief allowed the Ld. CIT(A) which was registered as ITA No. 248/Agr/2017.

4. That the Appeal preferred by the Department (ITA No.248/Agr/2017) got dismissed on account of Low Tax Effect. Therefore, as on date of filing the declaration under 'VSVS Scheme' on 14.12.2020 no such appeal bearing was pending at any stage.

5. However, while filing Application under VSVS Scheme wrong mentioned which was in respect of Departmental Appeal which at the time of filing Declaration was not alive.

6 Vide this application it is submitted that appeal registered as Pressed' in view of the Declaration made under VSVS Scheme and Form No.5 issued subject to suitable modification/amendment by the Designated Authority.”

4.

The Revenue is equally fair in not disputing this clinching averments made by the assessee at this stage. Ordered accordingly.

5.

This assessee’s appeal is dismissed as withdrawn in above terms subject to all just exceptions.

Order Pronounced in the Open Court on 19/02/2025.

Recent GST High Court judgments

Search GST case law →