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Facts
The assessee filed an appeal against the appellate order dated 30.03.2022. The assessee subsequently informed the tribunal that they had decided to opt for the Vivad Se Vishwas Scheme and requested an adjournment.
Held
The tribunal noted the assessee's decision to opt for the Vivad Se Vishwas Scheme and granted the adjournment. Consequently, the appeal was dismissed. However, the assessee was granted liberty to seek restoration if they failed to avail the VSV scheme benefits for bonafide reasons.
Key Issues
Whether the appeal should be dismissed due to the assessee opting for the Vivad Se Vishwas Scheme and requesting an adjournment.
Sections Cited
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Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH
Before: DR. BRR KUMAR & SHRI SIDDHARTHA NAUTIYAL
PAN: AJGPS1888P (Respondent) (Appellant) Assessee Represented: Shri Dhrunal Bhatt, A.R Revenue Represented: Shri V Nandakumar, CIT.D.R. Date of hearing : 07.04.2025 Date of pronouncement : 09.04.2025 आदेश/ORDER PER: BRR KUMAR, VICE PRESIDENT: The captioned appeal is filed by the Assessee as against the appellate order dated 30.03.2022 passed by the Principal Commissioner of Income Tax, Vadodara relating to the Assessment Year 2017-18.
At the outset, the assessee vide letter dated 05.04.2025 submitted that he has decided to opt for Vivad Se Vishwas Scheme and consequently requested for adjournment of the case.
In light of written adjournment and the reason thereof the appeal is dismissed. 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 appeal for hearing before ITAT in accordance with law.
In the result, the appeal filed by the Assessee is hereby dismissed.
Order pronounced in the open court on 09.04.2025 Sd/- Sd/-/-/-/- (SIDDHARTHA NAUTIYAL) (DR.BRR KUMAR) VICE PRESIDENT JUDICIAL MEMBERR (True Copy) Ahmedabad : Dated 09.04.2025 आदेश क� �ितिलिप 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 अपीलीय अिधकरण, अहमदाबाद