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Facts
The assessee filed an appeal before the ITAT, Agra, which had arisen from an assessment order. The assessee subsequently filed an application to withdraw the appeal, stating they had availed the Direct Tax Vivad Se Vishwas Scheme, 2024.
Held
The assessee availed the Direct Tax Vivad Se Vishwas Scheme, 2024, and submitted the necessary certificate. The Department had no objection to the withdrawal of the appeal.
Key Issues
Whether the appeal should be dismissed as withdrawn by the assessee due to availing the Direct Tax Vivad Se Vishwas Scheme.
Sections Cited
Section 143(3), Section 147, Section 92 of the Finance(No.2) Act, 2024
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRABENCH(SMC
Before: SHRI RAMIT KOCHAR
PER RAMIT KOCHAR, Accountant Member:
2009-10 has arisen from the appellate order dated29.02.2024passed by learned Commissioner of Income-tax (Appeals), NFAC, Delhi(DIN &Order No. ITBA/NFAC/S/250/2023-24/1061778176(1), which appeal before ld. CIT(A) in turnhas arisen from the assessment order dated 20.12.2017passed by Assessing Officer u/s. 143(3) read with Section 147 of the Income-tax Act, 1961.
The learned counsel for the assessee Shri Rajendra Sharma, Advocate has filed an application with ITAT, Agra Bench, Agra on 22.01.2025 (inward Dak No. 2128)(placed on record in file)and Shri Manuj Sharma, Advocate appeared in person before the SMC Bench, and stated that the assessee has availed Direct Tax Vivad Se Vishwas Scheme, 2024, and has duly filed Declaration in Form No. 1 with the Department vide Acknowledgment No. 752586550131224 dated 13.12.2024. It was submitted that the department has issued Form No. 2bearing DIN/acknowledgment number 827929751160125 dated16.01.2025 issued by ld PCIT, Gwalior under Rule 5 being Certificate under Sub-Section (1) of Section 92 of the Finance(No.2)
Act, 2024(under the Direct Tax Vivad Se Vishwas Scheme, 2024). The said Form No. 2 is placed on record by the assessee. Prayers are made by the assessee vide aforesaid written application and personal hearing as stated aforesaid through learned counsel’s that in view thereof the 2 | P a g e assessment year 2009-10.
On being asked by the Bench, learned Sr. DR submitted that the Department has no objection if the appeal of the assessee is allowed to be withdrawn.
After hearing both the parties and perusing the material on record, I hereby dismiss the appeal filed by the assessee in for the assessment year 2009-10 being withdrawn by the assessee on the ground that the assessee has availed The Direct Tax Vivad Se Vishwas Scheme, 2024, as stated by the assessee before the Bench vide its written application dated 22.01.2025 as well stated by ld. Counsel in person before the SMC Bench, wherein Certificate in Form No. 2 (Under Rule-5) being certificate under Sub-section (1) of section 92 of Finance(No. 2) Act, 2024 under the Direct Tax Vivad Se Vishwas Scheme, 2024, dated 16.01.2025 issued by learned Principal CIT, Gwalior which is placed on record by the assessee vide application dated 22.01.2025, requesting for withdrawal of the aforesaid appeal. I order accordingly.
3 | P a g e assessment year 2009-10 stands dismissed as being withdrawn as detailed above.
Order pronounced in the open court on 28/01/2025