DARSHANA BHARATBHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(2)(2) (PRESENT JURISDICTION THE ITO, WARD-5(3)(1), AHMEDABAD

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ITA 658/AHD/2024Status: DisposedITAT Ahmedabad30 April 2025AY 2011-12Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI T.R. SENTHIL KUMAR (Judicial Member)1 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?

Considering the assessee's choice to opt for the Vivad se Vishwas scheme, the Tribunal dismissed the appeals as withdrawn. Liberty was granted to approach the Tribunal for revival if the scheme application is rejected.

What were the facts?

The assessee filed two appeals challenging the quantum assessment and penalty proceedings for AY 2011-12. The assessee subsequently filed an application under the "Direct Tax Vivad se Vishwas Scheme, 2024".

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Direct Tax Vivad se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 144,Section 271(1)(c),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE-SHRI T.R. SENTHIL KUMAR

For Appellant: Shri Pritesh Shah, CA
For Respondent: Shri Ankit Jain, Sr DR
Hearing: 24.04.2025Pronounced: 30.04.2025

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & 658/Ahd/2024 (Assessment Year: 2011-12) Darshana Bharatbhai Patel, Income Tax Officer, Vs. Samved Hospital, Near Sopan Ward-5(2)(2), Flats, On Stadium Circle to Ahmedabad Commerce Six Roads, Navrangpura, Ahmedabad-09 [PAN : ACTPP 8177 A] (Appellant) .. (Respondent) Appellant by : Shri Pritesh Shah, CA Respondent by: Shri Ankit Jain, Sr DR Date of Hearing 24.04.2025 Date of Pronouncement 30.04.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-

These two appeals have been filed by the Assessee—one challenging the quantum assessment proceedings u/s 144, and the other challenging the penalty proceedings under Section 271(1)(c) of the Income-tax Act, 1961 ("the Act"). Both impugned orders were passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi ("CIT(A)"), under Section 250 of the Act, dated 06.03.2024, for the Assessment Year (AY) 2011-12.

2.

At the outset, it was brought to the notice of the bench by the Ld. AR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Scheme, 2024” on 30.12.2024 vide acknowledgement No. 789635250301224 and waiting for Form No.2 to be issued by the & 658/Ahd/2024 Darshana Bharatbhai Patel Vs. ITO Asst. Year : 2011-12 - 2– Department since then. Copy of the acknowledgement of DTVSV filing has been placed on record.

3.

In light of the above and keeping in view the choice of the assessee to opt for the scheme, the appeals of the assessee are being dismissed as withdrawn. In case the application of the assessee under DTVSV is rejected, the assessee is given liberty to approach the Tribunal for revival of the appeals.

4.

In the result, the appeals of the assessee are dismissed.

The order is pronounced in the open Court on 30.04.2025

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