AJAY AGARWAL,INDORE vs. INCOME TAX OFFICER WARD 2(1) GWL, GWALIOR

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ITA 177/AGR/2024Status: DisposedITAT Agra28 January 2025AY 2010-11Bench: SHRI RAMIT KOCHAR (Accountant Member)4 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had availed the Vivad Se Vishwas Scheme and obtained the necessary certificate. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee later filed an application to withdraw the appeal, stating they had availed the Direct Tax Vivad Se Vishwas Scheme, 2024. The department had no objection to the withdrawal.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to availing the Direct Tax Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 92

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRABENCH(SMC

Before: SHRI RAMIT KOCHAR

For Appellant: Shri Rajendra Sharma, Shri Manuj
For Respondent: Shri Shailendra Srivastava, Sr. DR
Hearing: 28.01.2025Pronounced: 28.01.2025

PER RAMIT KOCHAR, Accountant Member:

1.

2010-11has arisen from the appellate order dated16.03.2024passed by learned Commissioner of Income-tax (Appeals), NFAC, Delhi(DIN &Order No. ITBA/NFAC/S/250/2023-24/1062762214(1)), which appeal before ld. CIT(A) in turn has arisen from the assessment order dated 26.03.2013passed by Assessing Officer u/s. 143(3)of the Income-tax Act, 1961.

2.

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. 2129)(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. 752700360131224 dated 13.12.2024. It was submitted that the department has issued Form No. 2bearing DIN/acknowledgment number 827885861160125 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 2010-11.

3.

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.

4.

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 2010-11 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 whichis 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 2010-11stands dismissed as being withdrawn as detailed above.

Order pronounced in the open court on 28/01/2025

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