NIMIT AGARWAL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-6(1)(1), AHMEDABAD

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ITA 1315/AHD/2024Status: DisposedITAT Ahmedabad02 April 2025AY 2013-14Bench: MS. SUCHITRA KAMBLE (Judicial Member), SHRI MAKARAND V. MAHADEOKAR (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted the assessee's submission about opting for the Vivad Se Vishwas Scheme and the issuance of Form No. 2. The Departmental Representative raised no objection, and considering the submissions, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed under Section 250 of the Income Tax Act, 1961, arising from an assessment order under Section 147 read with Section 144B. During the hearing, the assessee informed the tribunal that they have opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal can be dismissed as withdrawn if the assessee opts for the Direct Tax Vivad Se Vishwas Scheme, 2024?

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: MS. SUCHITRA KAMBLE & SHRI MAKARAND V. MAHADEOKAR

Hearing: 01/04/2025Pronounced: 02/04/2025

O R D E R

PER MAKARAND V. MAHADEOKAR, AM:

1.

This appeal filed by the assessee pertains to the Assessment Year (AY) 2013-14 against the order 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 29/03/2022 passed by the Assessing Officer u/s.147 read with section 144B of the Income Tax Act, 1961. Nimit Agarwal vs. The ITO Asst. Year : 2013-14

2.

During the course of hearing, we find that the assessee vide his letter dated 22/03/2025 (kept in file) submitted that he 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 897465381100325 dated 10/03/2025. 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 Considering the submissions, the appeal is dismissed as withdrawn.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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