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Facts
The assessee filed appeals against assessment orders passed under Section 147 read with Section 144 of the Income Tax Act for Assessment Years 2013-14 to 2015-16. The assessee had availed the benefit of the Vivad Se Vishwas Scheme.
Held
The Tribunal noted that the assessee had applied for and availed the benefit of the Vivad Se Vishwas Scheme and the Revenue had no objection to the withdrawal of appeals. Consequently, the appeals were dismissed as withdrawn.
Key Issues
Whether the appeals should be dismissed as withdrawn since the assessee has availed the benefit of the Vivad Se Vishwas Scheme.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: SHRI SANJAY GARG
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–
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.
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.
In the light of request made on behalf of the captioned parties, the appeals are dismissed as withdrawn.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.
Subject to above observations, the appeals filed by the Assessee are hereby dismissed as withdrawn.