SHRI RAMESHCHANDRA BHAGWANDAS PATEL,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2),, AHMEDABAD

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ITA 1355/AHD/2017Status: DisposedITAT Ahmedabad01 May 2025AY 2013-14Bench: DR. BRR KUMAR (Vice President), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)4 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 Tribunal allowed the assessee's request to withdraw the appeal as they are availing the benefit of the Vivad se Vishwas Scheme, 2024. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the Ld. CIT(A) for AY 2013-14. The assessee subsequently opted for the Vivad se Vishwas Scheme, 2024, and sought to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee upon opting for the Vivad se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: DR. BRR KUMAR & SHRI SIDDHARTHA NAUTIYAL

For Appellant: Shri Mehul K. Patel, A.R
For Respondent: Shri Kalpesh Rupavatia, Sr. D.R
Pronounced: 01.05.2025

(Assessment Year: 2013-14) Shri Rameshchandra Bhagwandas Vs. Deputy Commissioner of Patel, Income Tax, 2, Shantanu-1, Nr. Madhav Circle-1(2), Bungalows, Thaltej Shiaj Road, Ahmedabad Thaltej, Ahmedabad-380059 [PAN No.ACTPP1504H] (Appellant) .. (Respondent) Appellant by : Shri Mehul K. Patel, A.R. Respondent by: Shri Kalpesh Rupavatia, Sr. D.R. 30.04.2025 Date of Hearing Date of Pronouncement 01.05.2025 O R D E R

PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:

1.

This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax(Appeals)-10, (in short “Ld. CIT(A)”), Ahmedabad vide order dated 28.03.2017 passed for Assessment Year 2013-14.

2.

The assessee submitted before us that it wants to withdraw the present appeal since he has opted to avail benefits of Vivad se Vishwas Scheme, 2024 and in his 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 and Form No. 2 is awaited before the Department. The Counsel for the assessee vide letter dated 29.04.2025 submitted that he 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.

3.

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

4.

In the light of written requests made on behalf of the captioned party, 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 captioned appeal is dismissed as withdrawn. This Order pronounced in Open Court on 01/05/2025

Sd/- Sd/- (DR. BRR KUMAR) (SIDDHARTHA NAUTIYAL) VICE PRESIDENT JUDICIAL MEMBER Ahmedabad; Dated 01/05/2025 TANMAY, Sr. PS TRUE COPY आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. संबंिधत आयकर आयु� / Concerned CIT 3. 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER,

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