VALLABHBHAI DHANJIBHAI VAGHASIA,BHAVNAGAR vs. THE DCIT., CIRCLE-1,, BHAVNAGAR

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ITA 1465/AHD/2019Status: DisposedITAT Ahmedabad27 March 2025AY 2016-17Bench: MS. SUCHITRA KAMBLE (Judicial Member), SHRI MAKARAND V. MAHADEOKAR (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the submission and, in view of the CBDT Circulars, dismissed the appeal as withdrawn. The assessee was granted liberty to seek recall of the order if Form No. 2 is not issued or the VSV application is rejected.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2016-17. During the hearing, the AR submitted that the assessee has opted for the Direct Tax Vivad se Vishwas Scheme, 2024 and is awaiting Form No. 2.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to opting for the Vivad se Vishwas Scheme, with liberty to seek recall.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

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

For Appellant: Shri Dhrunal Bhatt &, Shri Gulab Thakor

O R D E R

PER MAKARAND V. MAHADEOKAR, AM:

1.

This appeal filed by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals)-6, Ahmedabad dated 26/07/2019 passed under section 250 of the Income Tax Act, 1961 for the Assessment Year 2016-17, arising from the assessment order passed by the Assessing Officer under section 143(3) of the Income Tax Act, 1961 dated 05/12/2018.

2.

During the course of hearing before us, the learned Authorized Representative (AR) submitted that the assessee has filed Form No. 1 under Vallabhbhai Dhanjibhai Vaghasia vs. DCIT Asst. Year : 2016-17 the Direct Tax Vivad se Vishwas Scheme, 2024 (VSV Scheme) and is awaiting issuance of Form No. 2. 3. Considering the aforesaid submission and in view of the CBDT Circulars governing the scheme, the appeal filed by the assessee is dismissed as withdrawn, with liberty to the assessee to seek recall of this order and restoration of the appeal in case Form No.2 is not issued within the prescribed time limit or the application under the VSV Scheme is rejected for any reason. The learned Departmental Representative (DR) did not raise any objection to this dismissal. 4. In the result, the appeal of the assessee is dismissed as withdrawn with liberty as aforesaid.

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