SH.ACHAL SINGH S/O SH KANDRA SINGH ,AGRA vs. ITO WARD 1(2)(2), AGRA

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ITA 23/AGR/2024Status: HeardITAT Agra06 February 2025AY 2012-13Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI M. BALAGANESH (Accountant Member)1 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The departmental representative had no objection to the withdrawal application. The Tribunal noted the assessee's submission regarding settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for AY 2012-13. The assessee later filed an application to withdraw the appeal, having opted for settlement under the Vivad Se Vishwas Scheme, 2024. The Pr. Commissioner of Income Tax-1 issued a Form-2 Certificate for this settlement.

What were the issues?

Whether the assessee's appeal can be dismissed as withdrawn based on opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: SHRI SATBEER SINGH GODARA & SHRI M. BALAGANESH

Hearing: 06.02.2025Pronounced: 06.02.2025

Date of hearing 06.02.2025 Date of pronouncement 06.02.2025 ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

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/250/2023-24/1057994773(1), dated 16.11.2023, involving proceedings under section 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

The assessee appears to have filed his application received on 04.02.2025 for withdrawal of the instant appeal, as under:

With reference to the above appeal fixed for hearing on 06 02 2025, it is respectfully submitted that the appellant has opted for settlement of his dispute under VSVS 2024 and in pursuance to the same, the learned Pr. Commissioner of Income Tax-1, Agra has issued Form-2-Certificate under Sub-Section (1) of Section 92 of the Finance (No. 2) Act, 2024 (Under the Direct Tax Vivad Se Vishwas Scheme, 2024) vide DIN/Acknowledgement No. 854501111310125 dated 31.01 2025 The appellant will be depositing the amount payable in terms of the aforesaid Form-2 In view of the above facts and circumstances of the case, this appeal filed be treated as withdrawn. The copy of the Form-2 issued by the learned PCIT-1, Agra is enclosed for your honours ready reference.

3.

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

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