SMT. LATABEN DASHRATHBHAI PATEL,AHMEDBAD vs. THE ITO, WARD-5(2)(3) NOW THE ACIT, CENT. CIRCLE-1(3), AHMEDABAD
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “D” BENCH
Before: DR. BRR Kumar, Vice President
And Shri T. R. Senthil Kumar, Judicial Member
Kokilaben Chhaganbhai
Patel
4, Popular Park,
Shree Ghanshyam Park
Society,
B/h. Paraskunj Society,
Near Ashwamegh Bunglow,
132Ft. Ring Road, Satellite,
Ahmedabad-380015,
Gujarat
PAN: ABHPP4060H
Vs
ACIT, Circle-5(2),
Ahmedabad
(Now ACIT,
Cent. Circle-1(3),
Ahmedabad)
Shri Krinesh Natwarlal
Patel
2, Popular Park,
Shree Ghanshyam Park
Society,
B/h. Paraskunj Society,
Near Ashwamegh Bunglow,
132Ft. Ring Road, Satellite,
Ahmedabad-380015,
Gujarat
PAN: AGRPP8042Q
Vs
ITO, Ward-5(2)(3),
Ahmedabad
(Now ACIT,
Cent. Circle-1(3),
Ahmedabad)
Smt. Mayurikaben
Ramanlal Patel
4, Popular Park,
Shree Ghanshyam Park
Society,
B/h. Paraskunj Society,
Near Ashwamegh Bunglow,
Vs
ACIT, Circle-3(3),
Ahmedabad
(Now ACIT,
Cent. Circle-1(3),
Ahmedabad)
ITA No: 571/Ahd/2024
Assessment Year: 2015-16
ITA Nos: 608 to 611/Ahd/2024
Assessment Year: 2015-16
I.T.A Nos. 571/Ahd/2024 & 4 Ors. A.Y. 2015-16 Page No Kokilaben C. Patel and Ors. vs. ACIT
2
132Ft. Ring Road, Satellite,
Ahmedabad-380015,
Gujarat
PAN: ACCPP4351M
Shri Dashrathbhai
Bholidas Patel
1, Popular Park,
Shree Ghanshyam Park
Society,
B/h. Paraskunj Society,
Near Ashwamegh Bunglow,
132Ft. Ring Road, Satellite,
Ahmedabad-380015,
Gujarat
PAN: AAWPP0993M
Vs
ITO, Ward-5(2)(3),
Ahmedabad
(Now ACIT,
Cent. Circle-1(3),
Ahmedabad)
Smt. Lataben Dashrathbhai
Patel
1, Popular Park,
Shree Ghanshyam Park
Society,
B/h. Paraskunj Society,
Near Ashwamegh Bunglow,
132Ft. Ring Road, Satellite,
Ahmedabad-380015,
Gujarat
PAN: ABHPP4052H
(Appellant)
Vs
ITO, Ward-5(2)(3),
Ahmedabad
(Now ACIT,
Cent. Circle-1(3),
Ahmedabad)
(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,
I.T.A Nos. 571/Ahd/2024 & 4 Ors. A.Y. 2015-16 Page No Kokilaben C. Patel and Ors. vs. ACIT
3
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. 2. 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.
No.
Assessees Name &
ITA No.
Acknowledgement
No.
Dated
1
Smt. Kokilaben
Chhaganbhai Patel
(ITA No. 571/Ahd/2024)
906887100200325
20-03-2025
2
Shri Krinesh
Natwarlal Patel
(ITA No. 608/Ahd/2024)
907101700200325
20-03-2025
3
Smt. Manurikaben
Ramanlal Patel
(ITA No. 609/Ahd/2024)
906871640200325
20-03-2025
4
Shri Dashrathbhai
Bholidas Patel
(ITA No. 610/Ahd/2024)
906878890200325
20-03-2025
5
Smt. Lataben
Dashrathbhai Patel
(ITA No. 611/Ahd/2024)
906867630200325
20-03-2025
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 I.T.A Nos. 571/Ahd/2024 & 4 Ors. A.Y. 2015-16 Page No Kokilaben C. Patel and Ors. vs. ACIT
4
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 (DR. BRR KUMAR) (T.R. SENTHIL KUMAR)
VICE PRESIDENT JUDICIAL MEMBER
Ahmedabad : Dated 21/03/2025
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:-
1. Assessee
Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलȣय अͬधकरण,
अहमदाबाद