RISHI GODANI,INDORE vs. ITO WARD,4(1)(3), ALIGARH, ALIGARH
Facts
The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals)/NFAC for AY 2013-14. The assessee requested withdrawal of the appeal as they opted to settle tax arrears under the "Vivad Se Vishwas Scheme, 2024".
Held
The assessee sought permission to withdraw the appeal with a caveat that if the dispute is not resolved under the scheme, they can re-approach the Tribunal. The Tribunal granted liberty to re-approach as per law and noted the DR had no objection.
Key Issues
Whether the appeal can be dismissed as withdrawn under the 'Vivad Se Vishwas Scheme' with a liberty to re-approach the Tribunal.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH AT AGRA
ITA No.265/Agr/2024 THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH AT AGRA
BEFORESHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER
ITA No.265/Agra/2024 Assessment Year: 2013-14
Vs. ITO, Ward-4(1) (3) Rishi Godani, Aligarh U.P A/203, Shubh Labh Residency, Indore (MP) PIN: 452 018
PAN :ABEPG8349R (Appellant) (Respondent)
Assesseeby Written submissions Department by Sh. Shailendra Shrivastava, SR. DR
Date of hearing 08.01.2025 Date of pronouncement 23.01.2025
ORDER PERSUDHIR KUMAR, JUDICIAL MEMBER:
This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)/National Faceless Assessment Centre (NFAC), New Delhi, dated 29.05.2024 passed for assessment year 2013-14. 2. Written submissions were filed for and on behalf of the assessee. However, the assessee, vide his letter dated 03.12.2024,
ITA No.265/Agr/2024 has requested for withdrawal of the appeal as the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration, under the “Vivad Se Vishwas Scheme, 2024”, for which, he has filed Form No. 2 issued by the Pr.CIT-1, Agra. 3. However, it is submitted by the appellant that the aforesaid be subjected to a caveat that in case the dispute relating to tax arrears for the assessment year under consideration is not ultimately resolved in terms of the afore-stated Scheme, the appellant shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. As the learned DR has no objection with regard to the aforesaid caveat, accordingly, we hold so. 4. In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 23/01/2025.
Sd/- Sd/- (RAMIT KOCHAR) (SUDHIR KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated:23,January,2025. Mohan Lal
ITA No.265/Agr/2024 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra
ITA No.265/Agr/2024 Sl. Particulars Date No. 1. Date of dictation of Tribunal Order: 09.01.2025 2. Date on which the typed draft Tribunal 09.01.2025 order is placed before the Dictation Member: 3. Date on which the typed draft Tribunal 09.01.2025 Order is placed before the other Member: 4. Date on which the approved draft Tribunal .01.2025 Order comes to the Sr. PS/PS: 5. Date of which the fair order is placed .01.2025 before the Dictating Member for pronouncement: 6. Date on which the signed order comes back .01.2025 to the Sr. PS/PS: 7. Date on which the final Tribunal Order is 23.01.2025 uploaded by the Sr.PS/PS on official website: 8. Date on which the file goes to the Bench .01.2025 Clerk along with Tribunal Order. 9. Date of killing off the disposed of files on .12.2024 the judiSIS Portal of ITAT by the Bench Clerk: 10. Date on which file goes to the Supervisor .01.2025 (Judicial): 11. The date on which the file goes to the Asst. .01.2025 Registrar for endorsement of the order: 12. Date of dispatch of the order .01.2025
