KIRIT DALSUKHBHAI PATEL,VADODARA vs. THE ACIT, CIRCLE-1(1)(1), VADODARA

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ITA 810/AHD/2024Status: DisposedITAT Ahmedabad25 June 2025AY 2017-18Bench: ITAT in accordance with law.3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Income Tax Appellate Tribunal dismissed the appeal as withdrawn, noting no objection from the Departmental Representative. The tribunal granted the assessee liberty to seek restoration of the appeal if they fail to avail the benefits of the VSV Scheme for bonafide reasons.

What were the facts?

The assessee filed an appeal against an order from the Commissioner of Income Tax (Appeals) for AY 2017-18. Subsequently, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and requested the withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Direct Tax Vivad Se Vishwas Scheme, 2024, and the conditions for potential restoration of the appeal.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE-SHRI SIDDHARTHA NAUTIYAL

For Appellant: Shri Parimalsinh B Parmar, AR
For Respondent: Shri B.P Srivastava, Sr DR
Hearing: 18.06.2025Pronounced: 25.06.2025

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER (Assessment Year: 2017-18) Kirit Dalsukhbhai Patel, The Assistant Vs. Plot No.90, Planet Green, Commissioner of Income Chapad Road, Talsat, Tax, Chapad, Circle-1(1)(1), Vadodara-391410. Vadodara. [PAN : AEMPP9240 D] (Appellant) .. (Respondent) Appellant by : Shri Parimalsinh B Parmar, AR Respondent by: Shri B.P Srivastava, Sr DR Date of Hearing 18.06.2025 Date of Pronouncement 25.06.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-

This appeal is filed by the Assessee against the appellate order dated 27.03.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18.

2.

At the outset, the Ld.Counsel for the assessee vide letter dated Nil submitted that he has opted for Vivad Se Vishwas Scheme and consequently requested that his application for withdrawal of appeal may please be granted. The assessee has filed Form No.1 under the Direct Tax Vivad Se Vishwas Scheme, 2024. Kirit D Patel Vs. ACIT Asst. Year : 2017-18 - 2–

3.

The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeal in the circumstances narrated on behalf of the assessee.

4.

In the light of written requests made on behalf of the captioned parties, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law.

5.

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

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