GIRISHCHANDRA NAVINCHANDRA BAROT,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(1)(1), AHMEDABAD

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ITA 255/AHD/2023Status: DisposedITAT Ahmedabad06 March 2025AY 2013-14Bench: SHRI SANJAY GARG (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had availed the benefit of the Vivad Se Vishwas Scheme. The Departmental Representative had no objection to the withdrawal of the appeals. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against orders arising from assessment orders passed under Section 147 read with Section 144 of the Income Tax Act, 1961, for the assessment years 2013-14 to 2015-16. During the pendency of the appeals, the assessee availed the benefit of the Vivad Se Vishwas Scheme-2024.

What were the issues?

Whether the appeals can be dismissed as withdrawn consequent to the assessee availing the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG

For Appellant: Shri P.B Parmar, AR
For Respondent: Smt. Mamta Singh, Sr. DR
Hearing: 25.02.2025Pronounced: 06.03.2025

Date of Hearing 25.02.2025 Date of Pronouncement 06.03.2025 O R D E R The present appeals have been filed by the Assessee against the separate orders passed by the Learned Commissioner of Income Tax (Appeal), Mumbai/ National Faceless Appeal Centre (NFAC), Delhi of even dated 08.03.2023 arising in the matter of assessment order passed u/s.147 r.w.s 144 of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Years 2013-14 to 2015-16. to 257/Ahd/2023 Girishchandra N Barot vs. ITO Asst.Years –2013-14 to 2015-16 - 2–

2.

The Ld.Counsel for the assessee has moved an application stating that the assessee has availed the benefit of Vivad Se Vishvas Scheme-2024. The assessee has also filed Form No.1 & 2 under the Direct Tax Vivad Se Vishwas Scheme, 2024.

3.

The ld. Departmental Representative for the Revenue stated that he has no objection to withdrawal of the appeals in the circumstances narrated on behalf of the assessee.

4.

In the light of request made on behalf of the captioned parties, the appeals are dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any reasons, whatsoever, then the assessee will be at liberty to seek restoration of original appeals for hearing before ITAT by moving a separate application in this respect.

5.

Subject to above observations, the appeals filed by the Assessee are hereby dismissed as withdrawn.

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