OMGURU NIRMAN PRIVATE LIMITED,DEHRADUN vs. CIT(A), NATIONAL FACELESS APPEAL CENTRE

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ITA 203/DDN/2024Status: DisposedITAT Dehradun21 March 2025AY 2012-13Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI M. BALAGANESH (Accountant Member)3 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 assessee requested to withdraw the appeal as a prerequisite for pursuing the Vivad se Vishwas Scheme. The Tribunal allowed the withdrawal application.

What were the facts?

The assessee filed an appeal for assessment year 2012-13. Subsequently, the assessee opted for the Direct Tax Vivad se Vishwas Scheme, 2024, and filed the necessary forms under the scheme.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN “SMC” BENCH, DEHRADUN

Before: SHRI SATBEER SINGH GODARA & SHRI M. BALAGANESH

Hearing: 21.03.2025Pronounced: 21.03.2025
1.

This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1067788850(1), dated 20.08.2024, involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

The assessee appears to have filed his application dated 28.12.2024 for withdrawal of the instant appeal, as under: “SUB: APPLICATION FOR WITHDRAWAL OF THE APPEAL, IN CASE OF OMGURU NIRMAN PRIVATE LIMITED [PAN-AABCO0009R] REF: APPEAL NO. ITA 203/DDN/2024 DATED 23-11-2024; AY 2012- 13 Dear Sir/Mam, With reference to the aforementioned subject, we would like to bring to your kind notice that the assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 (DTVSV) and thus has filed Form 1 prescribed under the said scheme on 16.12.2024. The copy of the said Form 1 has been attached herewith for your perusal. The Scheme has been opted for with the intention to save time in further litigation and for the sake of peace of mind. Further, now we are in receipt of Form 2 as prescribed under the DTVSV, duly signed by the Principal Commissioner of Income Tax dated 23.12.2024. The copy of the said Form 2 has also been attached herewith for your perusal. As it is a pre-requisite to withdraw any ongoing appeal proceedings to pursue any application under DTVSV, we hereby request you to accept this application for withdrawal of the said appeal before your goodself. You are requested to kindly allow the withdrawal of the subject appeal and oblige.”

3.

Learned departmental representative submits that he has no objection to the instant withdrawal application per se. Ordered accordingly.

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