PURNIMA KOMALKANT SHARMA,BHAVNAGAR vs. THE ACIT, CIRCLE-1, BHAVNAGAR

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ITA 1034/AHD/2024Status: DisposedITAT Ahmedabad12 March 2025AY 2011-12Bench: DR. BRR KUMAR (Vice President), Ms. SUCHITRA KAMBLE (Judicial Member)2 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 allowed the assessee's request for withdrawal after the Departmental Representative confirmed no objection. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against a CIT(A) order for Assessment Year 2011-12. During the hearing, the assessee requested permission to withdraw the appeal, citing a declaration filed to settle the matter under the Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the Tribunal should allow the withdrawal of an appeal if the assessee opts to settle the case under the Vivad Se Vishwas Scheme, 2024, and the department has no objection.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH, AHMEDABAD

Before: DR. BRR KUMAR & Ms. SUCHITRA KAMBLE

For Appellant: Shri Kushal Fofaria, AR on behalf of Shri Tushar Hemani, Sr
For Respondent: Shri B.P. Srivastav, Sr. DR
Hearing: 04.03.2025Pronounced: 12.03.2025

PER SUCHITRA KAMBLE, JUDICIAL MEMBER:

1.

This appeal is filed by the Assessee against order dated 23.04.2024 passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2011-12.

2.

During the course of hearing, the Ld. AR of the assessee submitted a request from the assessee vide application dated nil received by the Registry on 19.02.2025, seeking permission to withdraw the present appeal in the light of the declaration filed by the assessee to settle the matter under Vivad Se Vishwas Scheme, 2024. In this regard, assessee has filed Form 2 dated 12.02.2025.

3.

The Ld. Departmental Representative has no objection for withdrawal of the assessee’s appeal.

Assessment Year: 2011-12 Purnima Komalkant Sharma vs. ACIT Page 2 of 2 4. Therefore, in view of the above, withdrawal request of the assessee is hereby allowed and accordingly appeal of the assessee is dismissed as withdrawn.

5.

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

Order pronounced in the open Court on this 12th March, 2025.

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