INVENTIVE SOFTWARE SOLUTIONS PRIVATE LIMITED,AGRA vs. CIRCLE 2(1)(1), AGRA, AGRA

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ITA 183/AGR/2024Status: DisposedITAT Agra28 January 2025AY 2019-20Bench: BEFORESHRI RAMIT KOCHAR (Accountant Member), SHRI SUDHIR KUMAR (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the VSVS scheme 2024 to settle the dispute. Therefore, the appeal was treated as withdrawn.

What were the facts?

The assessee filed an appeal against the assessment order for the Assessment Year 2019-20. The assessee opted for the VSVS scheme 2024 and paid the tax amount.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to the assessee opting for the VSVS scheme 2024.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCHAGRA

Hearing: 16.01.2025Pronounced: 28.01.2025

ORDER PERSUDHIR KUMAR, JM:

The assessee preferred the captioned appeal, challenging the order dated 11.03.2024 passed by the Ld. Commissioner of Income Tax(Appeals) Coimbatore(“Ld. CIT(A) for short”)pertaining to assessment order for Assessment year 2019-20 and arises out of the 2 Inventive Software Solutions Pvt. Ltd. Vs DCIT ITA 183/AGR/2024 assessment order dated 11.03.2020 passed under Sections 143(1) of the Income Tax Act, 1961 (“The Act for short”).

2.

The learned AR filed a letter by stating that assessee had opted VSVS scheme 2024 for which certificate in Form no. 2 has been issued by the department and the assessee has paid the amount of tax.

3.

Since the assessee had opted settling the dispute arising out of this appeal by availing VSVS scheme 2024, the appeal filed by the assessee is hereby treated as withdrawn with liberty to be given to the assessee to get this appeal restored and an application made by it in the event of the declaration made under VSVS scheme, 2024 not reaching the logical conclusion for any reason whatsoever.

4.

With the above, mentioned liberty given to the assessee the appeal filed is hereby dismissed as withdrawn.

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

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