DINESH CHAND MAHESHWARI,MEERUT V. ACIT, CIRCLE-1(1)(1), MEERUT

ITA 179/DEL/2025

AI Insights

The case involves Dinesh Chand Maheshwari, the appellant, who filed an appeal against the order of the CIT(A)/NFAC, Delhi for the Assessment Year 2014-15. The appeal was related to proceedings under sections 147 and 144 of the Income Tax Act, 1961. However, before the tribunal could proceed with the hearing, the appellant submitted a request to withdraw the appeal. This request was supported by an affidavit and forms under the Direct Tax Vivad se Vishwas Scheme (DTVSV) 2024, which the appellant had already complied with by depositing the tax demanded under the scheme. The Departmental Representative did not object to the withdrawal, leading to the dismissal of the appeal as withdrawn.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784706 (ITAT-DELHI)
• Duration Of Justice: 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 10-01-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JITENDER SINGH
• Section: 147; 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 179/Del/2025 : Asstt. Year : 2014-15 Dinesh Chand Maheshwari, Maheshwari Associates, Rithani Delhi Road, Meerut-250002 Vs ACIT, Circle-1(1)(1), Meerut-250002 (APPELLANT) (RESPONDENT) PAN No. AAJPC0109R Assessee by: None Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 10.11.2025 Date of Pronouncement: 10.11.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2014-15, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1070328301(1) dated 13.11.2024, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”). 2. Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte. Printed from counselvise.com ITA No. 179/Del/2025 Dinesh Chand Maheshwari 2 3. It emerges at the outset that the assessee has filed his application for withdrawal of the instant appeal as under: “Sir, In response to your notice dated 17.09.2025. The above case is fixed for 10 Nov-2025 against the appeal filed before your honour on date 10.01.2025. Your honour is between the appellant has adopted the scheme DTVSV-2024, where the demand tax under this scheme thereon had already been deposited by the appellant accordingly this scheme (DTVSV- 2024). That now the appellant have decided to withdraw appeal before your honour. In support of withdraw appeal the Affidavit by the appellant (where he has declared that he has decided to withdraw appeal sumoto), and Form No. 3 and Form No. 4 under the DTVSV Scheme 2024 are also enclosed herewith. Now it may kindly request you and pray before your honour please allow the appellant to withdraw the appeal.” 4. Learned departmental representative submits that he has no objection to the instant withdrawal application per se. Ordered accordingly. 5. This assessee’s appeal is dismissed as withdrawn in above terms subject to all just exceptions. Order Pronounced in the Open Court on 10/11/2025. Sd/- Sd/- (S. Rifaur Rahman) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 10/11/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Printed from counselvise.com "