SANJAY KUMAR ,MATHURA vs. SUNIL SAXENA , MATHURA

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ITA 119/AGR/2024Status: DisposedITAT Agra03 February 2025AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal treated the appeal as withdrawn by the revenue since the assessee opted for the Vivad Se Vishwas Scheme. Liberty was granted to the assessee to restore the appeal if the scheme declaration does not attain finality.

What were the facts?

The assessee filed an appeal against an assessment order. The assessee subsequently informed the tribunal that they would be availing the Vivad Se Vishwas Scheme, 2024 to settle the tax dispute.

What were the issues?

The primary issue was the pendency of the appeal before the tribunal when the assessee chose to settle the dispute under a tax settlement scheme.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

INCOME TAX APPELLATE TRIBUNAL AGRA BENCH "DB": AGRA SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND

BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER

(Through virtual hearing)

ITA No. 119/AGR/2024 (Assessment Year: 2011-12)

Sanjay Kumar, Vs. ITO,

C/o. Shri Udayvir Singh, 89- Ward-1(3)(4),

Nawada Anandvan Colony, Mathura

Mathura-281 001

(Appellant) (Respondent)

PAN: AUPPK1524N

Assessee by : Shri Navin Garg, Adv

Revenue by: Shri Shalendra Srivastava, Sr. DR

Date of Hearing 03/02/2025 Date of pronouncement 03/02/2025

O R D E R

PER M. BALAGANESH, A. M.:

- 1. The appeal in ITA No.119/AGR/2024 for AY 2011-12, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as 'ld. CIT(A)', in short] dated 17.01.2024 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') dated 29.12.2018 by the Assessing Officer, ITO, Ward-1(3)(4), Mathura (hereinafter referred to as 'ld. AO'). - 2. The assessee filed a letter dated 30.01.2025 before us stating that it would be availing the Vivad Se Vishwas Scheme, 2024 introduced by the Statute to settle the tax disputes prevailing in these years for which declaration in form No.1 has already been filed. - 3. Since the assessee had opted settling the dispute arising out of this appeal by availing VSVS scheme, 2024, the appeals filed by the revenue are

ITA No. 119/AGR/2024 Sanjay Kumar

hereby treated as withdrawn with liberty to be given to the assessee to get these appeals restored on an application made by it in the event of the declaration made under VSVS scheme, 2024 not attaining finality for any reason whatsoever.

4.

With the above mentioned liberty given to the assessee, the appeals filed by the revenue are hereby dismissed as withdrawn.

Order pronounced in the open court on 03/02/2025.

- -Sd/- -Sd/- (SATBEER SINGH GODARA) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated: 03/02/2025

A K Keot

Copy forwarded to

- 1. Applicant - 2. Respondent - 3. CIT - 4. CIT (A) - 5. DR:ITAT

ASSISTANT REGISTRAR ITAT, New Delhi

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