NAGINBHAI RAVJIBHAI PATEL,KHEDA vs. THE INCOME TAX OFFICER, WARD-1, NADIAD

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ITA 1359/AHD/2024Status: DisposedITAT Ahmedabad03 April 2025AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal is hearing the appeal filed by the assessee against the order of the CIT(A). The specific grounds and decision of the Tribunal are not detailed in the provided text.

What were the facts?

The assessee filed an appeal against the order dated 17/05/2023 passed by the CIT(A), NFAC, Delhi for Assessment Year 2012-13. The appeal was heard on 03/04/2025.

What were the issues?

The primary issue is the appeal filed by the assessee against the order of the CIT(A) for the assessment year 2012-13.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI T.R.SENTHIL KUMAR & SHRI MAKARAND V. MAHADEOKAR

For Appellant: Shri Rushin Patel, AR, Shri Manish J. Shah, AR, Shri Durga Dutt, CIT-DR
For Respondent: Shri Durga Dutt, CIT-DR
Hearing: 03/04/2025Pronounced: 03/04/2025

अपीलाथ� ओर से/ Appellant by : Shri Rushin Patel, AR on behalf of Shri Manish J. Shah, AR ��थ� की ओर से/Respondent by: Shri Durga Dutt, CIT-DR सुनवाई की तारीख/ Date of Hearing 03/04/2025 घोषणा की तारीख /Date of Pronouncement 03/04/2025 आदेश / O R D E R

PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER:

1.

This appeal filed by the assessee pertains to the Assessment Year (AY) 2012-13 against the order dated 17/05/2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] passed under section 250 of the Income Tax Act, 1961 arising from the assessment order dated 11/12/2017 passed by the Assessing Officer u/s.144 read with section 147 of the Income Tax Act, 1961.

2.

During the course of hearing before us, the Ld.Authorized Representative of the assessee placed a letter dated 02/04/2025 (kept on record) and submitted that the assessee has opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS), and Form No. 2 has been issued by the competent authority vide DIN/Acknowledgement Number 908165121210325 dated 21/03/2025. Accordingly, the assessee requested to withdraw the above appeal.

3.

The Departmental Representative (DR) raised no objection. Considering the submissions, the appeal is dismissed as withdrawn. However, the assessee is at liberty to seek restoration in case of any difficulty in implementing the scheme.

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