ITO, WARD-6(1)(1), AHMEDABAD, AHMEDABAD vs. BHARATKUMAR BHOLABHAI PATEL, AHMEDABAD
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “D” BENCH
Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member
The ITO,
Ward-6(1)(1),
29/Ratnasagar Society,
Ratnasagar Char Rasta,
Meghani Nagar,
Ahmedabad-380016
Gujarat
PAN: ACWPM4538P
(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. Assessment Year 2020-21
I.T.A No. 591/Ahd/2023 A.Y. 2020-21 Page No ITO Vs. Bharatkumar Bholabhai Patel
2
2. 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Recording the above statement, the appeal filed by the Revenue is hereby dismissed as withdrawn, with liberty to the assessee to restore the above appeal, in the event, the application filed under Vivad Se Vishwas Scheme by the assessee is rejected by the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In the result, the appeal filed by the Revenue is hereby dismissed as withdrawn.
Order pronounced in the open court on 27-02-2025 (MAKARAND VASANT MAHADEOKAR) (T.R. SENTHIL KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad : Dated 27/02/2025
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:-
1. Assessee
Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलȣय अͬधकरण,
अहमदाबाद