HEMSON & CO.,VADODARA vs. THE PR.CIT, VADODARA -1, VADODARA

PDF · subscribers
ITA 649/AHD/2024Status: DisposedITAT Ahmedabad22 July 2025AY 2018-19Bench: SMT.ANNAPURNA GUPTA (Accountant Member), SHRI T.R.SENTHIL KUMAR (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had complied with the requirements of the Direct Tax Vivad Se Vishwas Scheme, 2024. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against a revision order. During the proceedings, the assessee filed an application under the Direct Tax Vivad Se Vishwas Scheme, 2024, paid the tax, and submitted the relevant form.

What were the issues?

Whether the appeal can be dismissed as withdrawn in light of the assessee's application under the Direct Tax Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: SMT.ANNAPURNA GUPTA & SHRI T.R.SENTHIL KUMAR

For Appellant: Ms. Kinjal Shah, AR
For Respondent: Shri Rignesh Das, CIT-DR
Hearing: 16/07/2025Pronounced: 22/07/2025

PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER:

1.

This appeal is filed by the assessee as against the revision order dated 04/03/2023 passed by the Principal Commissioner of Income Tax, Vadodara-1 [hereinafter referred to as “PCIT”] arising out of the assessment order passed under section143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) relating to the Assessment Year (AY) 2018-19.

2.

At the outset, Ld.Counsel for the assessee has filed application under the Direct Tax Vivad Se Vishwas Scheme, 2024 and paid the tax and produced Form No.3 dated 09/05/2025 with acknowledgement No.959751650090525. Recording the same, the appeal filed by the assessee is hereby dismissed as withdrawn.

Recent GST High Court judgments

Search GST case law →