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Facts
The assessee filed an appeal for assessment year 2012-13 against an order involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961. The assessee subsequently filed an application for withdrawal of the appeal.
Held
The assessee opted for settlement under the Direct Taxes Vivad Se Vishwas Scheme, 2024, which was the basis for withdrawing the appeal. The Revenue did not dispute these averments.
Key Issues
Whether the appeal should be dismissed as withdrawn based on the assessee opting for the Vivad Se Vishwas Scheme.
Sections Cited
147, 144
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
ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for assessment year 2012-13, 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/250/2024-25/1071984222(1), dated 08.01.2025, involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
The assessee is stated to have filed an application dated 04.02.2025 for withdrawal of the instant appeal on the ground that for the impugned assessment year 2012-13, 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.
This assessee’s appeal is dismissed as withdrawn, subject to all just exceptions. Order pronounced in the open court on 13thFebruary,2025.