THE NANITAL BANK LTD., NANITAL,NANITAL vs. PCIT, BAREILLY, NANITAL

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ITA 67/DDN/2024Status: DisposedITAT Dehradun10 September 2025AY 2018-19Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the submission of the Assessee's representative regarding opting for the Vivad se Vishwas Scheme and the Department's no objection to withdraw the appeal. Consequently, the appeal was dismissed with liberty to the Assessee to seek restoration.

What were the facts?

The Assessee filed an appeal against the order of the Ld. Pr. Commissioner of Income Tax. The Assessee's representative stated that they had opted for the 'Direct Tax Vivad se Vishwas Scheme, 2024' and requested dismissal of the appeal with liberty to restore it if the application is rejected.

What were the issues?

Whether the Assessee is allowed to withdraw the appeal due to opting for the Direct Tax Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL

For Appellant: Shri K. R. Rastogi, CA
Hearing: 08/09/2025Pronounced: 10/09/2025

Heard together (2 matters)

ITA No. 67/Del/2024
I.T.A. No. 67/DDN/2024

Read from the judgment's own cause title. This page is filed under one of them.

ORDER

PER YOGESH KUMAR, U.S. JM:

1.

The present appeal is filed by the Assessee against the order of Ld. Pr. Commissioner of Income Tax- PCIT, Bareilly (‘Ld. Pr. CIT(A)’ for short), Bareilly dated 23/03/2024 for the Assessment Year 2018-19.

2.

The Assessee’s Representative submitted that, Assessee has opted to avail benefits of ‘Direct Tax Vivad se Vishwas Scheme, 2024’ (‘DTVSVS’), therefore, sought for dismissal of the Appeal with a liberty to approach this Tribunal in case of rejection of application of the Assessee.

3.

The Ld. Department's Representative submitted no objection to withdraw the caption Appeal.

4.

Recoding the submission made by the Ld. Assessee’s Representative, we dismiss the Appeal of the Assessee with a liberty to get the Appeal restored if the application filed under the Scheme rejected for any reason.

5.

In the result, appeal filed by the Assessee is dismissed as withdrawn.

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