SUJAL SCIENTIFIC IMPEX,AHMEDABAD vs. THE ITO, WARD-5(2)(3), AHMEDABAD

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ITA 1873/AHD/2024Status: DisposedITAT Ahmedabad13 March 2025AY 2017-18Bench: DR. BRR KUMAR (Vice President), Ms. SUCHITRA KAMBLE (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's request to withdraw the appeal under the Vivad Se Vishwas Scheme. The Department had no objection, and the appeal was dismissed as withdrawn.

What were the facts?

The appeal was filed by the Assessee against the appellate order dated 06.09.2024. The assessee opted for the Vivad Se Vishwas Scheme and requested withdrawal of the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: DR. BRR KUMAR & Ms. SUCHITRA KAMBLE

Hearing: 12.03.2025Pronounced: 13.03.2025

Sujal Scientific Impex, The Income Tax 211, Second Floor the Officer, Grand Mall Complex, Vs Ward-5(2)(3), OPP. SBI Zonal Office, Ahmedabad. Nehrunagar, Ambavadi, Ahmedabad-380006. PAN: ABFFS3300R (Respondent) (Appellant) Assessee Represented: None Revenue Represented: Shri Pratik Sharma, Sr.D.R. Date of hearing : 12.03.2025 Date of pronouncement : 13.03.2025 आदेश/ORDER

PER DR. BRR KUMAR, VICE PRESIDENT:

1.

This appeal is filed by the Assessee as against the appellate order dated 06.09.2024 passed by the Commissioner of Income Tax (Appeals) relating to the Assessment Year 2017-18.

2.

At the outset, we find that the assessee vide letter dated 11.03.2025 submitted that he has opted for Vivad Se Vishwas Scheme and consequently requested that his application for withdrawal of appeal may please be granted. The assessee has filed Form No.1 under the Direct Tax Vivad Se Vishwas Scheme, 2024. 3. The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeal in the circumstances narrated on behalf of the assessee.

4.

In the light of written requests made on behalf of the captioned parties, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law.

5.

In the result, the appeal filed by the Assessee is hereby dismissed as withdrawn.

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