RUCHITA HARLALKA,DELHI V. INCOME TAX OFFICER, WARD-1, BONGAIGAON, BONGAIGAON

ITA 196/GTY/2024

AI Insights

The case involves appeals by Ruchita Harlalka against the orders of the National Faceless Appeal Centre, Delhi, for the assessment years 2014-15 and 2015-16. The appeals were filed in response to orders passed under section 250 of the Income Tax Act, 1961. However, the assessee decided to withdraw the appeals to participate in the Direct Tax Vivad Se Vishwas Scheme, 2024, which is designed to settle tax disputes. The Tribunal accepted the withdrawal request, leading to the dismissal of the appeals.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712293 (ITAT-GUWAHATI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KAUSIK RAY
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL ‘GUWAHATI’ BENCH, GUWAHATI’ BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM ITA Nos.196 & 197/GHY/2024 (Assessment Years:2014-15 & 2015-16) Ruchita Harlalka, Delhi 75, Engineers Enclave, Pitampura, Delhi-110034, Vs. Income Tax Officer, Wd-1 Mongri Complex, bara Bazar, Bongaigaion, Assam PIN-783380 (Appellant) (Respondent) PAN No. ACRPH9316F Assessee by : None Revenue by : Shri Kausik Ray, DR Date of hearing: 23.07.2025 Date of pronouncement: 28.07.2025 O R D E R Per Rajesh Kumar, AM: These appeals preferred by the assessee against the orders of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 18.09.2024, 02.09.2024 for the AYs2014-15 & 2015-16. 02. At the outset, Ld. Counsel for the assessee requested to withdraw the instant appeal vide application dated 14.01.2025, which reads as under: -“To The Income Tax Appellate Tribunal, Guwahati Bench, Guwahati (Assam) Subject: Request for withdrawal of ITAT Appeal filed for A.Y. 2014-15 Reference: Ruchita HarlalkaPAN-ACRPH9316F Dear Sir/Mam, Printed from counselvise.com Page | 2 ITA Nos. 196 & 197 /GHY/2024 Ruchita Harlalka; A.Y. 2014-15 & 2015-16 This is with reference to the ITAT Appeal filed on 28.09.2024 vide Acknowledgement No. 1727447051 against the Order dated 18.9.2024 passed by National Faceless Appeal Centre (NFAC), Delhi under Section 250 of the Income Tax Act, 1961. In this regard, I would like to inform your honour that I have decided to avail the wonderful opportunity of Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS, 2024) to end the tax disputes and buy peace of mind for the assessment made under section 147 r.w.s 144 of the Income Tax Act, 1961. 1 have already filed the due form under the aforesaid scheme i.e. Form I and received Form 2 containing particulars of the tax arrears and the amount payable under the said scheme. In order to proceed further under the said scheme, I need to submit the proof of withdrawal of the ongoing appeal along with proof of payment. In this regard, as per the provisions of the Direct Tax Vivad Se Vishwas Act, 2024 (DTVSVS), I would hereby like to request your honour to allow the withdrawal of the aforesaid appeal, subject to acceptance of the forms submitted under DTVSVS, 2024. I confirm that I shall have no rights as far as the aforesaid appeal is concerned after the due acceptance of my submission under DTVSVS, 2024, I hope your honour would appreciate the submission under DTVSVS, 2024 and allow the withdrawal of the ITAT appeal filed vide Acknowledgement No. 1727447051 filed on 28.09.2024 and oblige. I shall be more than pleased to provide any other document or information if concerned assessee for your approval. Thanking You Yours faithfully SD/- Ruchita Harlalka 03. In view of the above, we dismiss the appeal of the assessee as withdrawn. 04. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 28.07.2025. Sd/- Sd/- (MANOMOHAN DAS) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 28.07.2025 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA Nos. 196 & 197 /GHY/2024 Ruchita Harlalka; A.Y. 2014-15 & 2015-16 Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Guwahati Printed from counselvise.com "