SMT. SUNILA GARG,CHANDIGARH vs. INCOME TAX OFFICER, WARD-1, AMBALA

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ITA 969/CHANDI/2024Status: DisposedITAT Chandigarh30 December 2024AY 2015-16Bench: SHRI MAHAVIR SINGH (Vice President), SHRI KRINWANT SAHAY (Accountant Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeal as the assessee intended to avail the benefits of the Vivad Se Vishwas Scheme. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee opted to settle their tax dues under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn by the assessee to avail benefits under the Direct Tax Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH

Before: SHRI MAHAVIR SINGH & SHRI KRINWANT SAHAY,

For Respondent: Dr. Ranjit Kaur, Addl. CIT Sr. DR
Hearing: 30.12.2024Pronounced: 30.12.2024

आदेश/ORDER

PER KRINWANT SAHAY, AM

1.

This appeal by assessee is arising out of the order of ld. CIT(A) NFAC, Delhi in appeal No. NFAC/2014-15/10121835 order dated 31.08.2024.

2.

The assessment was framed by AO, NFAC, Delhi for the assessment year 2015-16 under Section 147 read with Section 144B of the Income Tax Act, 1961 (hereinafter ‘the Act’) vide his order dated 30.03.2022.

3.

At the outset, it is noticed from the application filed by assessee that the assessee want to avail Direct Tax Vivad Se Vishwas Scheme, 2024 for settlement of its tax dues. For this, assessee has filed application and the relevant text of the application reads as under :

“Most respectfully it is submitted that above appeal is pending before your good self and appellant has opted for settlement under “Direct Tax Vivad Se Vishwas Scheme, 2024” and kindly allow me to withdraw the appeal accordingly.

4.

When this was confronted to ld. Sr.DR, she has not objected to the same and after hearing rival contentions and going through the facts, we permit withdrawal as the assessee want to avail benefits under Direct Tax Vivad Se Vishwas Scheme, 2024 and hence, the appeal of the assessee is dismissed as withdrawn.

5.

Appeal of assessee is dismissed.

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