PARAKRAMSINH AJITSINH JADEJA,VADODARA vs. ITO WARD 1(2)(4), VADODARA

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ITA 107/AHD/2024Status: DisposedITAT Ahmedabad27 February 2025AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the assessee's submission and application for withdrawal of the appeal, noting that their application under the Vivad se Vishwas Scheme, 2024, had been approved. The Tribunal referred to sub-Section (2) of Section 92 of the Finance (No.2) Act, 2024, which pertains to the withdrawal of appeals under the Direct Tax Vivad se Vishwas Scheme. In light of the scheme's provisions and the material on record, the Tribunal allowed the assessee's request for withdrawal of the appeal to avail the benefits of the VSV Scheme, 2024, in accordance with the law. The Tribunal also stated that if any issue remained unresolved under the scheme, the assessee would be at liberty to file a Miscellaneous Application to recall the order and restore the original appeal within the time limit provided by the Act. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee, Parakramsinh Ajitsinh Jadeja, filed an appeal before the Income Tax Appellate Tribunal (ITAT) challenging an order passed by the Commissioner of Income Tax (Appeals) (NFAC), Delhi, for Assessment Year 2013-14. The assessee subsequently filed a written submission to withdraw the appeal. The grounds for withdrawal were that the assessee had opted to avail the benefits of the Vivad se Vishwas Scheme, 2024. The assessee provided copies of Forms 1, 2, 3, and 4, issued by the Principal Commissioner of Income Tax, approving their applications under the scheme. The assessee's counsel requested the withdrawal of the appeal at the hearing.

What were the issues?

1. Whether the assessee's appeal can be withdrawn in light of their successful application under the Vivad se Vishwas Scheme, 2024, as per Section 92(2) of the Finance (No.2) Act, 2024? (Question of law) Assessee's Contention: The assessee argued that their application under the Vivad se Vishwas Scheme, 2024, had been approved, and therefore, the appeal should be withdrawn as per the scheme's provisions. They requested permission to withdraw the appeal. Revenue's Contention: The Departmental Representative for the Revenue stated that they had no objection to the withdrawal of the appeal under the circumstances narrated by the assessee.

Which sections of the Income-tax Act were involved?

Section 92(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: SMT. ANNAPURNA GUPTA & SHRI SIDDHARTHA NAUTIYAL

For Appellant: Shri Anuj Tiwari, AR (Withdrawal Appeal)
For Respondent: Shri Nitin Kulkarni, Sr. D.R
Pronounced: 28.01.2025

PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:

This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax(Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 17.10.2023 passed for Assessment Year 2013-14. 2. The assessee filed written submission to withdraw the appeal on the ground that they have opted to avail benefits of Vivad se Vishwas Scheme, 2024 and in their submissions, the assessee have also enclosed the copies of Form Nos.1, 2, 3 and 4 issued by the Pr. CIT of Income Tax for approving the applications filed by the assessee under the Vivad se Vishwas Scheme, 2024. When the matter was called for hearing, the Ld. counsel for the assessee at the outset have submitted that they do not want to pursue the said appeal since their application under Vivad se Vishwas Scheme, 2024 have been approved by the Income Tax Department and requested that their applications for withdrawal of appeals may please be granted.

3.

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

4.

We have considered the submission and application of the assessee for withdrawal of the appeal as their application has been approved under Vivad se Vishwas Scheme, 2024. A reference has been made in sub-Section (2) of Section 92 of Finance (No.2) Act, 2024 under the Direct Tax Vivad se Vishwas Scheme, 2024 for the purpose of withdrawal of appeal. In the light of the provision made in the scheme and after considering the material on record, the aforesaid request for withdrawal of appeal of the assessee to avail the VSV Scheme, 2024 in accordance with law is allowed. However, in case, any issue is remained un-resolved under the said scheme, then, the assessee will be at liberty to file the Miscellaneous Application to recall this order to restore the original appeal within the time limit provided in the Act.

5.

In the result, the captioned appeal is dismissed as withdrawn. This Order pronounced in Open Court on 27/02/2025 (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad; Dated 27/02/2025 TANMAY, Sr. PS(SIDDHARTHA NAUTIYAL) JUDICIAL MEMBER

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