RAJENDRA NONIYA,KEDLA COLLIERY V. ITO WARD 2(3) RAMGARH, SRIJEE SADAN

ITA 224/RAN/2023

AI Insights

This case involves an appeal by Rajendra Noniya against the order of the CIT(A) for the assessment year 2015-16. The appeal was filed in the Income Tax Appellate Tribunal, Ranchi Bench. However, the assessee decided to withdraw the appeal following the approval of their application under the Vivad se Vishwas Scheme, 2024, a scheme aimed at resolving tax disputes. The Tribunal accepted the withdrawal request, leading to the dismissal of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633210 (ITAT-RANCHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Laws Referred To: Finance (No.2) Act, 2024, Direct Tax Vivad se Vishwas Scheme, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RINKU SINGH

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORES/ AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Rajendra Noniya, Kedla, Ramgarh PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A) NFAC, Delhi dated assessment year 2015 2. Shri Khubchand T Pandya, ld Sr IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI S/SHRI GEORGE MATHAN, JUDICIAL AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.224/RAN/2023 Assessment Year: 2015-16 Rajendra Noniya, Kedla, Vs. Income Tax Officer, Ward 2(3), Ramgarh .AEKPN 8538 G (Appellant) .. ( Respondent Assessee by : None (withdrawal petition) Revenue by :Smt. Rinku Singh, CIT DR Date of Hearing : 12/06/202 Date of Pronouncement :12/06/ O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A) dated 14.7.2023 in Appeal No. NFAC/2014-15/10172286 2015-16. hri Khubchand T Pandya, ld Sr DR appeared for the revenue P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Income Tax Officer, Ward- 2(3), Ramgarh Respondent) None (withdrawal petition) CIT DR 2025 /2025 This is an appeal filed by the assessee against the order of the ld CIT(A)- 15/10172286 for the DR appeared for the revenue . ITA No./Ran/2024 Assessment Year : 2017-18 P a g e 2 | 3 3. Vide petition dated 24.5.2025, theassessee submitted before us that the assessee wants to withdraw the present appeal since it has opted to avail benefit of Vivad se Vishwas Scheme, 2024 and in its submission, the assessee has also enclosed copies of Form No. 1 issued by the Pr. CIT of Income Tax, approving the applications filed by the assessee under the Vivad se Vishwas Scheme, 2024. It is stated that the assessee does not wish to pursue the present appeal since their application under Vivad se Vishwas Scheme, 2024 has been approved by the Income Tax Department and requested that their application for withdrawal of appeal may please be accepted. 4. In reply, Ld. Departmental Representative for the Revenue stated that he has no objection to withdraw of the present appeal. 5. We have considered the application of the assessee for withdrawal of the appeal on the ground that their application has been approved under Vivad se Vishwas Scheme, 2024. A reference has been made in sub-Section (1) and Undertaking given under sub-Section (4) of Section 91 of the Finance (No.2) Act, 2024 of Direct Tax Vivad se Vishwas Scheme, 2024 for the purpose of withdrawal of appeal. In the light of the provisions made in the Scheme and after considering the material on record, the aforesaid request for withdrawal of appeal of the assessee to avail the VSV Scheme, 2024 is hereby allowed. ITA No./Ran/2024 Assessment Year : 2017-18 P a g e 3 | 3 6. In the result, appeal of the assessee stand dismissed as withdrawn. Order dictated and pronounced in the open court on 12/06/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi; Dated 12/06/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Ranchi 1. Rajendra Noniya, Kedla, Ramgarh 2. The Respondent: Income Tax Officer, Ward- 2(3), Ramgarh 3. The CIT(A)-NFAC, Delhi 4. Pr.CIT, 5. DR, ITAT, 6. Guard file. //True Copy// "