SHIV CHARAN SHARMA, GWALIOR,GWALIOR vs. ITO-1(2) , GWALIOR, GWALIOR

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ITA 124/AGR/2022Status: DisposedITAT Agra12 February 2025AY 2019-20Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee has opted for the "Direct Tax Vivad se Vishwas Scheme 2024" and has filed the necessary form and made full payment. The Department has no objection to the withdrawal.

What were the facts?

The assessee filed an appeal for assessment year 2019-20 against an order of the CIT(A)/NFAC. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

The primary issue is the withdrawal of the appeal due to the assessee opting for 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, “SMC” BENCH, AGRA

Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL

Hearing: 12.02.2025Pronounced: 12.02.2025

ORDER

PER SATBEER SINGH GODARA, JUDICIAL MEMBER:

1.

This assessee’s appeal for assessment year 2019-20 arises against Commissioner of Income Tax(Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and Order No. ITBA/NFAC/S/250/2022-23/1043166954(1) dated 25.05.2022, involving proceedings u/s 143(1) of the Income-tax Act, 1961, [hereinafter referred to as the ‘Act’].

2.

Learned counsel submits at the outset the assessee has filed an application on 07.02.2025 for withdrawal of the instant appeal as under:

Shiv Charan Sharma “1. That the Appellant has OPTED for declaration under "Direct Tax Vivad se Vishwas Scheme 2024" by Filing - Form 1. The "Form 1" stands filed (on 25th December - 2024) vide Acknowledgement No.771629660251224. (Copy enclosed Pg. 1 to 19) Full Payment of "Income Tax" due has been done. The Certificate is AWAITED in "Form 2" & "Form 4" to be issued by Designated Authority of Income Tax.”

3.

Learned department 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This assessee’s appeal is dismissed as withdrawn subject to all just exceptions.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 12.02.2025

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