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Facts
The assessee filed an appeal against the order of the CIT(A). The assessee subsequently filed an application under the Vivad Se Vishwas Scheme, 2024, with some details awaited.
Held
The Tribunal noted the assessee's statement about the Vivad Se Vishwas Scheme and dismissed the appeal as withdrawn.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Whether the appeal should be dismissed as withdrawn due to the filing of an application under the Vivad Se Vishwas Scheme.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 2016-17 Priyakant Punjilal The ACIT/DCIT, Mehta Circle-2(1)(1) Slitaire-9, Vs (Previously ACIT, OPP. Siddharth Circle-3(1)), Landmark, Sama-Savli Vadodara Road, Vemali, Vadodara, Gujarat-390008 PAN: ACWPM4538P (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 26.08.2022 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 2016-17.
A.Y. 2016-17 Page No 2 Priyakant Punjilal Mehta vs. ACIT/ DCIT
At the outset, the assessee has filed in Form No. 1 under the new Vivad Se Vishwas Scheme, 2024 with Acknowledgement No. 771901750251224 dated 25-12-2024 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Recording the above statement, the appeal filed by the Assessee is hereby dismissed as withdrawn, with liberty to the assessee to restore the above appeal, in the event, the application filed under Vivad Se Vishwas Scheme by the assessee is rejected by the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In the result, the appeal filed by the Assessee is hereby dismissed as withdrawn.