RAJ KUMAR KHARE,GUNA vs. ITO, GUNA

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ITA 188/AGR/2024Status: DisposedITAT Agra10 February 2025AY 2012-13Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 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 Tribunal noted that the assessee sought withdrawal of the appeal due to opting for the Vivad Se Vishwas Scheme. The revenue did not dispute this withdrawal request. Accepting the AR's prayer, the appeal was considered for dismissal.

What were the facts?

The assessee appealed against an order of the NFAC dated 18.03.2024, concerning an assessment framed under sections 143(3) and 147 of the Income-tax Act, 1961, for the Assessment Year 2012-13. The appellant's representative stated that the assessee had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal can be dismissed as withdrawn on the grounds of opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

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: 10.02.2025Pronounced: 10.02.2025

This assessee is in further appeal before us against the order of NFAC, Delhi DIN and Order No. ITBA/NFAC/S/250/2023- 24/1062815339(1) dated 18.03.2024 in the matter of an assessment framed by Ld. AO u/s 143(3) r.w.s 147 of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’.

2.

The Ld. AR stated that the assessee has opted to settle the dispute under Direct Tax Vivad Se Vishwas Scheme, 2024 and accordingly, the assessee seeks withdrawal of the appeal. The relevant forms have been placed on record. The revenue did not dispute the same.

3.

Accepting the prayer of Ld. AR, the appeal is dismissed as withdrawn in above terms subject to all just exceptions.

Order pronounced in the open court on 10th February, 2025.

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