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Facts
The assessee filed an appeal against the reassessment order. During the pendency of the appeal, the assessee filed an application under the Vivad Se Vishwas Scheme, 2024, and submitted the relevant acknowledgment.
Held
The Tribunal recorded the statement of the assessee regarding the Vivad Se Vishwas Scheme application and dismissed the appeal as withdrawn. Liberty was granted to restore the appeal if the scheme application is rejected.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the pendency of a Vivad Se Vishwas Scheme application.
Sections Cited
147, 144
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Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH
Before: Shri T.R. Senthil Kumar & Shri Makarand Vasant Mahadeokar
Assessment Year 2013-14 Miky Tejas Vora Income Tax Officer B/1, Rajharsh Flats, Ward-5(3)(1), Nr. Kalyan Society, Vs Ahmedabad Mithakhali, Ahmedabad-380009 Gujarat PAN: ACLPV8164H (Appellant) (Respondent) Assessee Represented: None 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 Assessee as against the appellate order dated 29.12.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the reassessment order passed under section 147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2013-14.
A.Y. 2013-14 Page No 2 Miky Tejas Vora vs. ITO
At the outset, the assessee has filed in Form No. 1 under the new Vivad Se Vishwas Scheme, 2024 with Acknowledgement No. 776026320261224 dated 26-12-2024 and submitted that the remaining Form No. 2, etc. are awaited from the Appropriate Authority.
Recording the above statement, the appeal filed by the Assessee is hereby dismissed as withdrawn, with liberty to the assessee to restore the above appeal, in the event, the application filed under Vivad Se Vishwas Scheme by the assessee is rejected by the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In the result, the appeal filed by the Assessee is hereby dismissed as withdrawn.
Order pronounced in the open court on 27-02-2025