M/S POPSONS INTERNATIONAL,AGRA vs. JAO WARD 1(1)(1) , AGRA

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ITA 32/AGR/2023Status: DisposedITAT Agra12 February 2025AY 2019-20Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's application for withdrawal of the appeal. The appeal was dismissed as withdrawn, subject to all just exceptions.

What were the facts?

The assessee filed an appeal for assessment year 2019-20. The assessee later filed an application to withdraw the appeal, stating they had opted for the Direct Tax Vivad se Vishwas Scheme 2024 and had paid the due income tax.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 154

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/250/2022-23/1048160446(1) dated 22.12.2022, involving proceedings u/s 154 of the Income-tax Act, 1961, [hereinafter referred to as the ‘Act’].

2.

The assessee has filed an application on 07.02.2025 for withdrawal of the instant appeal. The relevant portion of the said application is as under:

M/s Popsons International “Your Honour's, Most respectfully it is submitted & Prayed:- 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 18th December - 2024) vide Acknowledgement No. 758499680181224. (Copy enclosed Pg. to 18) 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. PRAYER Prayed that the Appeal fixed be adjourned, and may kindly be Kept in Abeyance accordingly. For this Act of Kindness the Appellant shall be Highly Grateful.”

3.

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

4.

The 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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