SHRI MAYUR LAMBA,RISHIKESH, UTTARAKHAND vs. 1) COMMISSIONER OF INCOME TAX (APPEAL)-3, NOIDA AND 2) CIT DCIT-CIT CEN CIR, DDN, CIT(A)-THREE, NOIDA AND CIT-CEN CIR-DDN

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ITA 19/DDN/2024Status: DisposedITAT Dehradun18 March 2025AY 2016-2017Bench: SHRI M. BALAGANESH (Accountant Member), SHRI SATBEER SINGH GODARA (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted the assessee's intention to settle the dispute under the Vivad Se Vishwas Scheme. Consequently, the appeal filed by the assessee was treated as withdrawn.

What were the facts?

The assessee filed an appeal against an assessment order related to penalty proceedings. The assessee subsequently informed the tribunal that they would be availing the Vivad Se Vishwas Scheme, 2024 to settle the tax dispute.

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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH, NEW DELHI

For Respondent: Shri Mithun Shete, Sr. DR
Hearing: 18/03/2025Pronounced: 18/03/2025

O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in /2024 for AY 2016-17, arises out of the order of the Commissioner of Income Tax (Appeals)-3, Noida [hereinafter referred to as ‘ld. CIT(A)’, in short] in CIT(A), Kanpur- 4/10779/2015-16 dated 13.12.2023 against the order of assessment passed u/s 271(1)(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 28.07.2022 by the Assessing Officer, DCIT/ACIT, Central Circle, Dehradun (hereinafter referred to as ‘ld. AO’).

2.

The assessee filed a letter 25.02.2025 before us stating that it would be availing the Vivad Se Vishwas Scheme, 2024 introduced by the Statute to settle the tax disputes prevailing in these years for which declaration in form No.2 has already been issued on 24.02.2025 u/s 2 of Section 92 read with Section 93 of the Finance (No. 2) Act, 2024 under VSVS, 2024.

3.

Since the assessee had opted settling the dispute arising out of this appeal by availing VSVS scheme, 2024, the appeal filed by the assessee is hereby treated as withdrawn.

4.

With the above mentioned liberty given to the assessee, the appeal filed by the assessee is hereby dismissed as withdrawn.

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