DARSHANA BHARATBHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(2)(2) (PRESENT JURISDICTION THE ITO, WARD-5(3)(1), AHMEDABAD
Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-SHRI T.R. SENTHIL KUMAR
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 ITA No. 657 & 658/Ahd/2024
Asst. Year : 2011-12
- 2–
Department since then. Copy of the acknowledgement of DTVSV filing has been placed on record.
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keeping in view the choice of the assessee to opt for the scheme, the appeals of the assessee are being dismissed as withdrawn.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.
In the result, the appeals of the assessee are dismissed.
The order is pronounced in the open Court on 30.04.2025 (T.R. SENTHIL KUMAR)
VICE-PRESIDENT
Ahmedabad; Dated 30/04/2025
btk
आदेश की ितिलिप अ ेिषत/Copy of the Order forwarded to :
अपीलाथ / The Appellant 2. थ / The Respondent. 3. संबंिधतआयकरआयु / Concerned CIT 4. आयकरआयु(अपील) / The CIT(A)- 5. िवभागीयितिनिध, आयकरअपीलीयअिधकरण, अहमदाबाद/ DR, ITAT, Ahmedabad 6. गाड फाईल/ Guard file.
आदेशानुसार/ BY ORDER,सहायक पंजीकार (Dy./Asstt.