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Facts
The Revenue filed an appeal against an appellate order. The assessee had filed an application under the Vivad Se Vishwas Scheme, 2024.
Held
The Tribunal noted that the assessee had filed under the Vivad Se Vishwas Scheme and the remaining forms were awaited. Therefore, the appeal was dismissed as withdrawn.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the assessee's application under the Vivad Se Vishwas Scheme.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH
Before: Shri T.R. Senthil Kumar & Shri Makarand Vasant Mahadeokar
Assessment Year 2020-21 The ITO, Bharatkumar Bholabhai Ward-6(1)(1), Patel Ahmedabad Vs 29/Ratnasagar Society, Ratnasagar Char Rasta, Meghani Nagar, Ahmedabad-380016 Gujarat PAN: ACWPM4538P (Appellant) (Respondent) Assessee Represented: Shri Pritesh Shah, C.A. Revenue Represented: Shri Waghe Prasadrao, Sr.D.R. Date of hearing : 26-02-2025 Date of pronouncement : 27-02-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Revenue as against the appellate order dated 31.05.2022 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2020-21.
A.Y. 2020-21 Page No 2 ITO Vs. Bharatkumar Bholabhai Patel
At the outset, the assessee has filed in Form No. 1 under the new Vivad Se Vishwas Scheme, 2024 with Acknowledgement No. 815033950090125 dated 09-01-2025 and submitted that the remaining Form No. 2, etc. are awaited from the Appropriate Authority.
Recording the above statement, the appeal filed by the Revenue is hereby dismissed as withdrawn, with liberty to the assessee to restore the above appeal, in the event, the application filed under Vivad Se Vishwas Scheme by the assessee is rejected by the Department.
In the result, the appeal filed by the Revenue is hereby dismissed as withdrawn.