BIMAL VIJAYBHAI SHAH,ANAND vs. THE ITO, WARD-1, ANAND

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ITA 1352/AHD/2024Status: DisposedITAT Ahmedabad30 April 2025AY 2011-12Bench: MS. SUCHITRA KAMBLE (Judicial Member), SHRI NARENDRA PRASAD SINHA (Accountant Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn based on the assessee's request to participate in the Vivad Se Vishwas Scheme. However, it granted the assessee liberty to seek restoration of the appeal if they are unable to avail the benefits of the scheme for any bonafide reasons.

What were the facts?

The assessee filed an appeal against an order from the CIT(A) for Assessment Year 2011-12. During the hearing, the assessee's representative informed the Tribunal that the assessee had opted for the "Vivad Se Vishwas Scheme 2024" and requested to withdraw the appeal, as Form No.1 had been accepted by the Department.

What were the issues?

Whether the appeal should be dismissed as withdrawn given the assessee's application and acceptance under the Vivad Se Vishwas Scheme.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, AHMEDABAD

Before: MS. SUCHITRA KAMBLE & SHRI NARENDRA PRASAD SINHA

For Respondent: Ms. Bhavnasingh Gupta, Sr. DR
Hearing: 29.04.2025Pronounced: 30.04.2025

O R D E R This appeal is filed by the Assessee against order dated 21.06.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Years 2011-12.

2.

At the time of hearing, none appeared on behalf of the assessee. However, as per the letter dated nil received by the Registry on 13.01.2025 of Shri Pramesh Doshi, AR of the assessee, it is submitted that the assessee has opted for “Vivad Se Vishwas Scheme 2024” and filed Form No.1 under the said Scheme which has been accepted by the Department and hence requested to withdraw the present appeal.

Assessment Year: 2011-12 Bimal Vijaybhai Shah vs. ITO Page 2 of 2 3. In the light of the above request, the appeal is dismissed as withdrawn. However, in the event the assessee fails to avail the benefit of DTVSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before the Tribunal in accordance with law.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open Court on this 30th April, 2025.

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