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Facts
Five assessees filed appeals against assessment orders for AY 2015-16, passed under Section 143(3) read with Section 147 of the Income Tax Act, 1961. During the proceedings, the assessees decided to opt for the Vivad Se Vishwas Scheme, 2024, and submitted Form No. 1.
Held
The Tribunal acknowledged the assessees' opting for the Vivad Se Vishwas Scheme and their submission of Form No. 1. Accordingly, the appeals were dismissed as withdrawn, with a proviso allowing restoration if the scheme applications are not admitted by the Department.
Key Issues
The key issue was the procedural handling of appeals before the Tribunal when assessees opt for the Vivad Se Vishwas Scheme, including conditions for withdrawal and restoration of appeals.
Sections Cited
143(3), 147
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Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH
Before: DR. BRR Kumar & Shri T. R. Senthil Kumar
132Ft. Ring Road, Satellite, Ahmedabad-380015, Gujarat PAN: ACCPP4351M Shri Dashrathbhai Vs ITO, Ward-5(2)(3), Bholidas Patel Ahmedabad 1, Popular Park, (Now ACIT, Shree Ghanshyam Park Cent. Circle-1(3), Society, Ahmedabad) B/h. Paraskunj Society, Near Ashwamegh Bunglow, 132Ft. Ring Road, Satellite, Ahmedabad-380015, Gujarat PAN: AAWPP0993M Smt. Lataben Dashrathbhai Vs ITO, Ward-5(2)(3), Patel Ahmedabad 1, Popular Park, (Now ACIT, Shree Ghanshyam Park Cent. Circle-1(3), Society, Ahmedabad) B/h. Paraskunj Society, Near Ashwamegh Bunglow, 132Ft. Ring Road, Satellite, Ahmedabad-380015, Gujarat PAN: ABHPP4052H (Appellant) (Respondent) Assessee Represented: Ms. Nupur Shah, A.R. Revenue Represented: Shri Uday Kakne, Sr. D.R. Date of hearing : 18-03-2025 Date of pronouncement : 21-03-2025 आदेश/ORDER PER BENCH:-
These appeals are filed by five different Assessees as against separate appellate orders dated 05.09.2023 and 25-08-2023 passed by the Commissioner of Income Tax (Appeals)-11, Ahmedabad, & 4 Ors. A.Y. 2015-16 Page No 3 Kokilaben C. Patel and Ors. vs. ACIT arising out of the assessment orders passed under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2015-16.
At the outset, Ld. Counsel informed that all the five assessees decided to opt Vivad Se Vishwas Scheme, 2024 and undertake to produce the copies of Form No. 1 filed by them.
Recording the same, the appeals were concluded on 18-03-2025. It is thereafter Ld. Counsel for the assessee filed copies of Form No. 1 under Vivad Se Vishwas Scheme are as follows:
Sr. Assessees Name & Acknowledgement Dated No. ITA No. No. 1 Smt. Kokilaben 906887100200325 20-03-2025 Chhaganbhai Patel (ITA No. 571/Ahd/2024) 2 Shri Krinesh 907101700200325 20-03-2025 Natwarlal Patel ( 3 Smt. Manurikaben 906871640200325 20-03-2025 Ramanlal Patel (ITA No. 609/Ahd/2024) 4 Shri Dashrathbhai 906878890200325 20-03-2025 Bholidas Patel (ITA No. 610/Ahd/2024) 5 Smt. Lataben 906867630200325 20-03-2025 Dashrathbhai Patel (ITA No. 611/Ahd/2024)
Since the assessee has filed Application under Vivad se Vishwas Scheme and produced Form No. 1 before us, the appeals filed by the assessees are hereby treated as dismissed as withdrawn. However liberty is given to the assessees to restore the above appeals in the & 4 Ors. A.Y. 2015-16 Page No 4 Kokilaben C. Patel and Ors. vs. ACIT event, the application under Vivad Se Vishwas Sheme are not admitted by the Department.
In the result, the appeals filed by the Assessees are dismissed as withdrawn.
Order pronounced in the open court on 21-03-2025 Sd/- Sd/- (DR. BRR KUMAR) (T.R. SENTHIL KUMAR) VICE PRESIDENT JUDICIAL MEMBER Ahmedabad : Dated 21/03/2025 आदेश क� ��त�ल�प 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 अपील�य अ�धकरण, अहमदाबाद