Loading judgment…
Facts
The assessee opted for settlement under The Direct Tax Vivad se Vishwas Scheme, 2024. The assessee's authorized representative sought withdrawal of the appeals.
Held
The Department representative had no objection to the withdrawal prayer. The appeals were dismissed as withdrawn.
Key Issues
Withdrawal of appeals due to opting for settlement under the Vivad se Vishwas Scheme.
Sections Cited
271(1)(c), 147, 144
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
O R D E R PER BENCH:
These two appeals involve single assessee herein Sh. Vikram Singh. All other relevant details thereof are as under:
Sr. Appeal Assessee Respondent Order appealed against No. No./A.Y. 1. 64/Agr./2024 Vikram ITO, Ward CIT(A)NFAC, Delhi, A.Y. 2012-13 Singh 4(3)(2) DIN & order No. ITBA/NFAC/S/250/2023-24 /1058908066(1)
& 65/Agr/2024 Vikram Singh dated 20.12.2023, in proceeding u/s 271(1)(c) 2 65/Agr/2024 Vikram ITO, Ward CIT(A)NFAC, Delhi A.Y. 2012-13 Singh 4(3)(2) DIN & order No. ITBA/NFAC/S/250/2023-24 /1058907756(1) dated 20.12.2023, in proceeding u/s 147 r.w.s. 144 2. It emerges at the outset that the assessee has opted for settlement of dispute in the instant appeals under ‘The Direct Tax Vivad se Vishwas Scheme, 2024’. The copies of Form-1 have been placed on record. The learned AR accordingly seek withdrawal of these appeals.
Learned department representative submits that he has no objection to the instant withdrawal prayer per se. Ordered accordingly.
This assessee’s twin appeals & 65/Agr./2024 are dismissed as withdrawn subject to all just exceptions.
Order pronounced in the open court on 12.02.2025