ANJU MAHESHWARI,INDORE vs. ITO-2(1), INDORE, INCOME TAX DEPARTMENT INDORE
Facts
The assessee filed an appeal against an appellate order. During the proceedings, the assessee's counsel submitted an application for the Vivad Se Vishwas Scheme, 2024, along with necessary documentation. This application was received from the Income Tax Department.
Held
The tribunal noted the assessee's submission regarding the Vivad Se Vishwas Scheme application. Recording these details, the tribunal decided to dismiss the appeal as withdrawn. The assessee was also informed that they could revive the appeal if their scheme application was rejected.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the assessee filing an application under the Vivad Se Vishwas Scheme?
Sections Cited
143(1), Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: Shri T.R. Senthil Kumar & Shri B.M. Biyani
IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (Conducted Through Virtual Court)
Before: Shri T.R. Senthil Kumar, Judicial Member And Shri B.M. Biyani, Accountant Member
ITA No. 200/Ind/2024 Assessment Year: 2020-21
Anju Maheshwari Income Tax Officer, 52 Kalindi Mid Town by Ward-2(1), Pass Vs Indore Opposite Sahara City Indore Madhya Pradesh (Respondent) 452016 PAN No. ABHPM9809P (Appellant)
Assessee Represented: Shri Giriraj Gupta, CA Revenue Represented: Shri K. Bala Murali Krishna, Sr. D.R.
Date of hearing : 05-12-2024 Date of pronouncement : 27-12-2024 आदेश/ORDER
PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the appellate order dated 11.01.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the intimation passed under section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2020-21.
I.TA No. 200/IND/2024 A.Y. 2020-21 Page No 2 Anju Maheshwari vs. ITO
At the outset, Ld. Counsel for the assessee submitted that the assessee has filed application for new Vivad Se Vishwas Scheme for the above appeal and produced Form No. 1 with Acknowledgement No. 740711700041224 dated 04-12-2024 received from Income Tax Department.
Recording the above details, the appeal filed by the assessee is hereby dismissed as withdrawn. In the event of the application for Vivad Se Vishwas Scheme, 2024 is rejected/dismissed by the Department, it is open to the assessee to revive this appeal by filing appropriate application in the manner known to law.
In the result, the appeal filed by the Assessee is dismissed as withdrawn.
Order pronounced as per Rule 34 of I.T.A.T. Rules 1963 on 27 -12-2024
Sd/- Sd/- (B.M. BIYANI) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Indore: Dated 27/12/2024 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file.
By order Assistant Registrar Income Tax Appellate Tribunal, Indore Bench, Indore
I.TA No. 200/IND/2024 A.Y. 2020-21 Page No 3 Anju Maheshwari vs. ITO
Strengthened preparation & delivery of orders in the ITAT 1) Date of dictation 06/12/2024 2) Date on which the typed draft is placed before the Dictating /12/2024 Member & Other Member
3) Date on which the approved draft comes to the Sr. P.S./P.S. /12/2024 4) Date on which the fair order is placed before the Dictating /12/2024 Member for pronouncement 5) Date on which the fair order comes back to the Sr. P.S./P.S. /12/2024 6) Date on which the file goes to the Bench Clerk /12/2024 7) Date on which the file goes the Head Clerk 8) Date on which the file goes to the Assistant Registrar for signature on the order 9) Date of Dispatch of the order
