GANPATHY MANPOWER PRIVATE LIMITED,VADODARA, GUJARAT vs. COMMISSIONER OF INCOME TAX (APPEALS)(THE ITO, WARD-1(1)(3)), VADODARA

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ITA 56/AHD/2022Status: DisposedITAT Ahmedabad27 March 2025AY 2017-18Bench: SHRI T.R. SENTHIL KUMAR (Judicial Member), SHRI MAKARAND V. MAHADEOKAR (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeal as they had opted for the VSVS settlement scheme. The Departmental Representative raised no objection.

What were the facts?

The assessee filed an appeal for AY 2017-18 against an order passed by the NFAC. During the hearing, the assessee stated they had opted for settlement under the Vivad Se Vishwas Scheme, 2024 (VSVS).

What were the issues?

Whether the appeal can be dismissed as withdrawn upon the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250,Section 154

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

"ी टी.आर. से""ल कुमार, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं / Year : 2017-18 Ganpathy Manpower Commissioner of Income-tax बनाम/ Private Limited (Appeals) [NFAC], Delhi v/s. GF-10, Sainath Heights Near Iskon Temple [The ITO, Ward-1)(3)] T.B. Sanatorium SO Vadodara Vadodara – 390 021 "थायी लेखा सं./PAN: AAECG 6280 D (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee by : Withdrawal Application Revenue by : Shri B.P. Srivastava, Sr.DR सुनवाई की तारीख/Date of Hearing : 26 /03/2025 घोषणा की तारीख /Date of Pronouncement: 27 /03/2025 आदेश/O R D E R

PER MAKARAND V. MAHADEOKAR, AM:

1.

This appeal filed by the assessee pertain to the Assessment Year (AY) 2017-18 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 07/03/2020 passed by the Assessing Officer u/s.154 of the Income Tax Act, 1961. Ganpathy Manpower Pvt.Ltd. vs. CIT(A) [ITO,Ward-1(1)(3) Vadodara Asst. Year : 2017-18

2.

During the course of hearing before us, the assessee submitted that it has opted for settlement under the Vivad Se Vishwas Scheme, 2024 (VSVS), and Form No. 2 has been issued by the competent authority. Accordingly, the assessee requested to withdraw the above appeal.

3.

The Departmental Representative (DR) raised no objection. Considering the submissions, the appeals are 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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