NANDKISHOR MAHADEVBHAI KOSHTI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD- 3(2)(8), AHMEDABAD

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ITA 241/AHD/2024Status: DisposedITAT Ahmedabad13 March 2025AY 2011-12Bench: DR. BRR KUMAR (Vice President), Ms. SUCHITRA KAMBLE (Judicial Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, noting the assessee's participation in the Vivad Se Vishwas Scheme. However, the assessee was granted liberty to seek restoration of the appeal if they failed to avail the scheme's benefits for bonafide reasons.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). During the hearing, the assessee's AR sought an adjournment stating that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme and filed Form No.1, requesting to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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, AHMEDABAD

Before: DR. BRR KUMAR & Ms. SUCHITRA KAMBLE

For Appellant: Shri Hardik Vora, AR
For Respondent: Shri Pratik Sharma, Sr. DR
Hearing: 12.03.2025Pronounced: 13.03.2025

PER SUCHITRA KAMBLE, JUDICIAL MEMBER:

1.

This appeal is filed by the Assessee against order dated 11.12.2023, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Years 2011-12.

2.

The Ld. AR sought adjournment which is rejected. As per letter dated 11.03.2025, the Ld. AR submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and filed Form No.1 under the said Scheme and hence requesting to withdraw the appeal once Form No.2 is issued.

3.

The Ld. DR stated that he has no objection to withdraw the appeal in the circumstances narrated on behalf of the assessee.

Assessment Year: 2011-12 Nandkishor Mahadevbhai Koshti vs. ITO Page 2 of 2 4. In the light of this, the appeal is dismissed as withdrawn. However, in the event the assessee fails to avail the benefit of DTVSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before the Tribunal in accordance with law.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open Court on this 13th March, 2025.

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