VEEDA CLINICAL RESEARCH PVT. LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD

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ITA 1082/AHD/2017Status: DisposedITAT Ahmedabad16 April 2025AY 2012-13Bench: DR. BRR 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?

The Tribunal allowed the withdrawal of appeals as requested by the assessee, subject to certain conditions.

What were the facts?

The assessee vide letter dated 25.12.2024 opted for the Vivad Se Vishwas Scheme and requested withdrawal of appeals. The Departmental Representative had no objection.

What were the issues?

Whether the appeals can be withdrawn by the assessee in light of opting for the Vivad Se Vishwas Scheme.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 “D” BENCH

Before: DR. BRR KUMAR & SHRI T.R SENTHIL KUMAR

Hearing: 08.04.2025Pronounced: 16.04.2025
1.

These appeals are filed by the Assessee as against the separate appellate orders dated 05.06.2015, 01.04.2015 & 20.02.2017 passed by the Commissioner of Income Tax (Appeals), Ahmedabad, relating to the Assessment Years (2009-10 to 2012-13).

A.Y. 2009-10 with 3 others 2 Page No

2.

At the outset, the assessee vide letter dated 25.12.2024 submitted that it has opted for Vivad Se Vishwas Scheme and consequently requested that his application for withdrawal of appeals may please be granted. The assessee has filed Form No.1 under the Direct Tax Vivad Se Vishwas Scheme, 2024.

3.

The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeals in the circumstances narrated on behalf of the assessee.

4.

In the light of written requests made on behalf of the captioned parties, the appeals are dismissed as withdrawn.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 appeals for hearing before ITAT in accordance with law.

5.

In the result, the appeals filed by the Assessee are hereby dismissed as withdrawn.

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