AJAY AGARWAL,INDORE vs. INCOME TAX OFFICER WARD 2(1) GWL, GWALIOR
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Income Tax Appellate Tribunal, AGRABENCH(SMC
Before: SHRI RAMIT KOCHAR
PER RAMIT KOCHAR, Accountant Member:
This appeal in ITA No.177/Agr/2024 for the assessment year
2010-11has arisen from the appellate order dated16.03.2024passed by
learned Commissioner of Income-tax (Appeals), NFAC, Delhi(DIN
ITA No.177/Agr/2024
&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.
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
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ITA No.177/Agr/2024
assessee wants to withdraw its appeal in ITA No. 177/Agr/2024 for
assessment year 2010-11.
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be withdrawn.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 ITA No.
177/Agr/2024 for the assessment year 2010-11 being withdrawn by the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.
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ITA No.177/Agr/2024
In the result, appeal of the assessee in ITA no. 177/Agr/2024 for
assessment year 2010-11stands dismissed as being withdrawn as
detailed above.
Order pronounced in the open court on 28/01/2025
Sd/-
(RAMIT KOCHAR) ACCOUNTANT MEMBER
Dated:28/01/2025 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra
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