AJIT MOTWANI LASHKAR,GWALIOR vs. A.O. , GWALIOR

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ITA 88/AGR/2023Status: DisposedITAT Agra13 February 2025AY 2019-20Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had filed an application to withdraw the appeal because they opted for settlement under the Direct Taxes Vivad Se Vishwas Scheme, 2024. The Revenue did not dispute these averments.

What were the facts?

The assessee filed an appeal for assessment year 2019-20 against an order from the CIT(A)/NFAC. The assessee later applied for withdrawal of the appeal, stating they opted for settlement under the Direct Taxes Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the assessee's appeal can be dismissed as withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(1)

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: 13.02.2025Pronounced: 13.02.2025

ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal for assessment year 2019-20, 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/250/2022-23/1051232939(1), dated 24.03.2023, involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Heard both the parties. Case file perused.

3.

The assessee is stated to have filed an application dated 12.02.2025 for withdrawal of the instant appeal on the ground that for the impugned assessment year 2019-20, he has opted for settlement under the Direct Taxes Vivad Se Vishwas Scheme, 2024. His Form-2 to this effect also forms part of the case records. The Revenue is very fair in not disputing all these averments at this stage.

4.

This assessee’s appeal is dismissed as withdrawn, subject to all just exceptions. Order pronounced in the open court on 13thFebruary,2025.

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