SUMITOMO CHEMICAL INDIA LTD EMPS. CREDIT & CONSUMER CO.OP. SOC. LTD. (EARLIER KNOWN AS EXCEL CROP CARE L T EMPLOYEES CREDIT AND CONSUMER CO.OP. SOCIETY LTD.),BHAVNAGAR vs. THE ACIT, CIRCLE-1, BHAVNAGAR

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ITA 1487/AHD/2024Status: DisposedITAT Ahmedabad03 July 2025AY 2017-18Bench: Dr. BRR Kumar (Vice President), Ms. Suchitra Kamble (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Income Tax Appellate Tribunal dismissed the appeal as withdrawn, acknowledging the assessee's election to participate in the Vivad Se Vishvas Scheme. The tribunal, however, granted the assessee the liberty to seek restoration of the appeal if they fail to avail the benefits of the VSV Scheme for any reason.

What were the facts?

The assessee filed an appeal against an order for Assessment Year 2017-18. Subsequently, the assessee requested to withdraw the appeal, having opted for the Vivad Se Vishvas Scheme to resolve the disputed subject matter.

What were the issues?

Whether the appeal should be dismissed as withdrawn given the assessee's decision to opt for the Vivad Se Vishvas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: Dr. BRR Kumar & Ms. Suchitra Kamble

For Respondent: Shri Suresh Chand Meena, Sr. D.R

आदेश/ORDER

Per Suchitra Kamble, Judicial Member:

1.

This is an appeal filed against the order dated 28-06-2024 passed by CIT(A)/Addl/JCIT(A)-8 Delhi for assessment year 2017- 18.

2.

The assessee vide letter dated 05-05-2025 has requested that the assessee has opted for Vivad Se Vishvas Scheme for resolving the disputed subject matter of this appeal, the same may be disposed of as withdrawn or not pressed.

3.

In the light of written request made on behalf of the assessee, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any reason, whatsoever, then the assessee will be at liberty to seek restoration of this appeal for hearing by moving a separate application in this respect.

4.

In the result, the appeal filed by the Assessee is hereby dismissed as withdrawn.

Order pronounced in the open court on 03-07-2025 Sd/- Sd/- (Dr. BRR Kumar) (Suchitra Kamble) Vice President Judicial Member Ahmedabad : Dated 03/07/2025 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद

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