SUDHIR BHARDWAJ,MATHURA vs. INCOME TAX OFFICER 1(3)(1), MATHURA
Facts
The assessee filed an appeal against a penalty order and subsequent appellate order. The assessee later opted to settle tax disputes under the Direct Tax Vivad Se Vishwas Scheme, 2024. The assessee submitted a declaration and received a certificate under the scheme.
Held
The assessee's counsel filed an application to withdraw the appeal as the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024. The Department had no objection to the withdrawal.
Key Issues
Whether the appeal can be dismissed as withdrawn due to the assessee opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
271B, 90, 92
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRABENCH, AGRA
Before: SHRI RAMIT KOCHAR & SHRI SUDHIR KUMAR
IN THE INCOME TAX APPELLATE TRIBUNAL, AGRABENCH, AGRA
BEFORE : SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER And SHRI SUDHIR KUMAR, JUDICIAL MEMBER
ITA No. 189/Agr/2024 Assessment Year: 2020-21
Shri Sudhir Bhardwaj Income-tax Officer, 72C, Shastri Nagar, Krishna v. Ward 1(3)(1), Nagar,Mathura-281004, U.P. Aayakar Bhawan, Radhika Vihar, NH-2, Mathura-281004, U.P. PAN :AJQPB3329Q (Appellant) (Respondent)
Assessee by Withdrawal Application Filed by Shri M M Agrawal, CA Revenue by Shri Shailendra Srivastava, Sr. DR Date of hearing 16.01.2025 Date of pronouncement 28.01.2025
ORDER PER RAMIT KOCHAR, Accountant Member:
This appeal in ITA No.189/Agr/2024 for the assessment year
2020-21 has arisen from the appellate order dated04.04.2024[DIN &
Order No. ITBA/NFAC/S/250/2024-25/1063907292(1)], passed by
learned Commissioner of Income-tax (Appeals), NFAC, Delhi, which, in
turn, has arisen from the penalty order dated 16.03.2023passed by
Assessing Officer u/s. 271B of the Income-tax Act, 1961(DIN No.
ITBA/PNL/F/271B/2022-23/1050834722(1)).
ITA No.189/Agr/2024
The learned counsel for the assessee Shri Murli Manohar Agrawal,
FCAhas filed an application before the Bench accompanied with Form
No. 2 dated 08.11.2024 issued by ld. PCIT, Agra , wherein in the
application filed before the Bench it is stated that the assessee has opted
to settle tax dispute under Direct Tax Vivad Se Vishwas Scheme, 2024,
and has duly filed declaration in Form No. 1 u/s 90 of the Finance(No.2)
Act, 2024 with the Department vide Acknowledgment No.
590752310081024 dated 08.10.2024. It was submitted that the
department has issued Form No. 2 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) bearing number
686479831081124 dated 08.11.2024 issued by ld. PCIT, Agra. The said
Form No. 2 is placed on record by ld. Counsel for the assessee. Prayers
were made by ld. Counsel for the assessee vide written application that
in view thereof the assessee wants to withdraw its appeal in ITA No.
189/Agr/2024 for assessment year 2020-21.
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 ld. Sr. DR and perusing the material on record, we
hereby dismiss the appeal filed by the assessee in ITA No. 189/Agr/2024 2 | P a g e
ITA No.189/Agr/2024
for the assessment year 2020-21 being withdrawn by the assessee on
the ground that the assessee has availed The Direct Tax Vivad Se
Vishwas Scheme, 2024, as stated by ld. Counsel for the assessee vide
written application filed before the 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 08.11.2024 issued by learned Principal CIT, Agra
bearing acknowledgement number 686479831081124 is placed on
record by ld. counsel for the assessee vide application filed before the
Bench requesting for withdrawal of the aforesaid appeal. We order
accordingly.
In the result, appeal of the assessee in ITA no. 189/Agr/2024 for
assessment year 2020-21stands dismissed as being withdrawn as
detailed above.
Order pronounced in the open court on 28/01/2025.
Sd/- Sd/- SUDHIR KUMAR (RAMIT KOCHAR) JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 28/01/2025 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra 3 | P a g e
