Facts
The assessee filed an appeal against the appellate order dated 15.01.2024. The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and submitted Form No. 1.
Held
The Tribunal noted that the assessee has opted for the Vivad Se Vishwas Scheme. Recording the submission, the appeal was dismissed with liberty to restore it if the scheme application is not entertained.
Key Issues
Whether the appeal should be dismissed in light of the assessee opting for the Direct Tax Vivad Se Vishwas Scheme.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH
Before: Shri T.R. Senthil Kumar & Shri Makarand Vasant Mahadeokar
ITA No: 331/Ahd/2024 Assessment Year: 2011-12 Dineshkumar Ambalal Income Tax Officer Patel Ward-2(2)(1), C/o. M S Chhajed & Co. Vs Ahmedabad CA, ‘Kamal Shanti’ Nr. Sardar Patel Statue, Ahmedabad-380014 Gujarat PAN: AUGPP8759B (Respondent) (Appellant) Assessee Represented: None Revenue Represented: Ms. Bhavnasingh Gupta, Sr.D.R. Date of hearing : 30-04-2025 Date of pronouncement : 30-04-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the appellate order dated 15.01.2024 passed by the Additional Commissioner of Income Tax (Appeals)-6, Kolkata arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2011-12.
A.Y. 2011-12 Page No 2 Dineshkumar Ambalal Patel vs. ITO
At the outset, it is informed vide letter dated 21-01-2025 that the assessee has opted under the Direct Tax Vivad Se Vishwas Scheme, 2024 and filed copy of Form No. 1 with Acknowledgement No. 745003040071224 dated 07-12-2024 and also submitted that Form No. 2 is awaited.
Recording the above submission, the appeal filed by the assessee is hereby dismissed, with liberty to restore the above appeal, in the event, the Vivad Se Vishwas Scheme application is not entertained by the Department.
In the result, the appeal filed by the Assessee is hereby dismissed.
Order pronounced in the open court on 30 -04-2025 Sd/- Sd/- (MAKARAND VASANT MAHADEOKAR) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 30/04/2025 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