SONAL JAIN,AGRA vs. INCOME TAX OFFICER WARD-1(1)(2), AGRA, AGRA

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ITA 275/AGR/2024Status: DisposedITAT Agra03 February 2025AY 2013-14Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI M. BALAGANESH (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee filed an application for withdrawal of the appeal, citing the "VSVS" Scheme. The Departmental Representative had no objection to the withdrawal application. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for assessment year 2013-14 against an order involving proceedings under section 147 r.w.s. 143(3) of the Income-tax Act, 1961. During the pendency of the appeal, the "VSVS" Scheme was introduced for resolution of tax disputes, and the assessee filed an application under this scheme.

What were the issues?

Whether the assessee's appeal should be dismissed as withdrawn due to their application under the "VSVS" Scheme.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),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: 03.02.2025Pronounced: 03.02.2025

Date of hearing 03.02.2025 Date of pronouncement 03.02.2025 ORDER

Per Satbeer Singh Godara, Judicial Member:

1. This assessee’s appeal for assessment year 2013-14, 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/250/2024-25/1065540606(1), dated 11.06.2024 involving proceedings under section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2. The assessee appears to have filed his application dated 28.01.2025 for withdrawal of the instant appeal, as under:

“In above mentioned case the appellant filed appeal against under section 147/144 of the Act on 05.08.2024.

1.

That in the meantime, the "VSVS" Scheme was introduced by the Government of India with a stated of resolution of Tax Disputes.

2.

Accordingly upon being advised, Assessee filed an Application under the "VSVS" Scheme vide Acknowledgement dated 08.01.2025. Xerox copy of Form No. 1 is filed herewith and marked as Annexure- "A". Therefore, till Form No. 4 is issued by the Designated Authority the hearing in appeal may kindly be kept in abeyance.”

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