KAMLESH,RATIA, FATEHABAD V. NWR-W-(57)(93), NFAC DELHI

ITA 1026/CHANDI/2024

AI Insights

The case involved an appeal by the Assessee, Kamlesh, against an order from the CIT(A)/NFAC, Delhi, concerning the Assessment Year 2018-19. The Assessee, represented by none during the hearing, submitted a withdrawal application citing the opting for the DTVSV-2024 scheme, which allows for the settlement of tax disputes. The Assessee had filed a declaration under this scheme, made the required payments, and received acknowledgment from the department, thus resolving the dispute. The tribunal, upon hearing the withdrawal application and noting the non-objection from the Revenue, dismissed the appeal as withdrawn.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789958 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 04-10-2024
• Laws Referred To: Finance (No.2) Act, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Section: 92

Judgement Text

"आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “ए” , चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE ŵी लिलत क ुमार, Ɋाियक सद˟ एवं ŵी क ृणवȶ सहाय, लेखा सद˟ BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 1026 /Chd/ 2024 िनधाŊरण वषŊ / Assessment Year : 2018-19 Kamlesh H.No. 253, Model Town, Ward No. 10, Ratia, Fatehabad-125051 बनाम ITO Fatehabad ˕ायी लेखा सं./PAN NO: GBSPK8757F अपीलाथŎ/Appellant ŮȑथŎ/Respondent िनधाŊįरती की ओर से/Assessee by : None (Withdrawal Application) राजˢ की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 06/11/2025 उदघोषणा की तारीख/Date of Pronouncement : 27/11/2025 आदेश/Order PER LALIET KUMAR, J.M: This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/ NFAC, Delhi dt. 12/08/2024 pertaining to Assessment Year 2018-19. 2. During the course of hearing none appeared on behalf of the Assessee, however an withdrawal application was moved before the Bench for withdrawal of the present appeal, contents of which read as under: Subject: Request for withdrawal of above referred appeal in view of DTVSV-2024 opted by Appellant and payment of tax in terms of the DTVSV-2024 scheme Respected Sir/s, Appellant Assessee filled filed the above referred appeal before Hon'ble Tribunal on 04.10.2024 which is fixed for hearing on 06.11.2025. Appellant Assessee submits that she has opted for DTVSV-2024 scheme after filing of the present appeal. She filed her declaration in Form-1 on 19.12.2024 under the scheme to the department and in response to that department issued her Form-2 conveying the balance payable amount of Rs.8,70,626/- after deduction of taxes already paid. She made the payment of balance demanded amount of Rs.8,78,626/- on 09.01.2025 i.e., within time allowed for making the payment. She informed the department about payment of demanded amount and received Form-3. Acknowledgement on 10.01.2025. Department issued Form-4 as order for full and final settlement of tax arrears under Sub-section (2) of Section 92 read with Section 93 of Finance (No.2) Act, 2024 (under the Direct Tax Vivad Se Vishwas Scheme, 2024). Printed from counselvise.com 2 For ready reference of this Hon'ble Tribunal, (i) copy of acknowledgement of declaration dated 19.12.2024 (ii) Form-2 dated 02.01.2025 (iii) Income Tax challan receipt dated 09.01.2025 (iv) Form-3 Acknowledgement receipt for filing of challan dated 10.01.2025 and (v) Form-4 for full and final settlement of tax arrears are attached herewith. Dispute of Assessee with the department stands resolved. Therefore, Appellant Assessee does not wish to pursue the appeal. Appellant Assessee prays before this Hon'ble Tribunal: that the Hon'ble Members may be pleased to pass an order for allowing the Appellant to withdraw the appeal or any other order which Hon'ble Members may consider and deem necessary in the interest of justice. 3. Ld. DR did not object if the appeal of the assessee is dismissed as withdrawn. 4. In view of the above the appeal of the assessee is dismissed as withdrawn. 5. In the result, appeal of the Assessee is dismissed. Order pronounced in the open Court on 27/11/2025. Sd/- Sd/- क ृणवȶ सहाय लिलत क ुमार (KRINWANT SAHAY) (LALIET KUMAR) लेखा सद˟/ ACCOUNTANT MEMBER Ɋाियक सद˟ /JUDICIAL MEMBER AG आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to : 1. अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकर आयुƅ/ CIT 4. आयकर आयुƅ (अपील)/ The CIT(A) 5. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 6. गाडŊ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar Printed from counselvise.com "