CRYSTAL QUINONE PVT.LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(1),, AHMEDABAD

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ITA 144/AHD/2024Status: DisposedITAT Ahmedabad24 February 2025AY 2017-18Bench: DR. BRR, KUMAR (Vice President), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's request for withdrawal due to opting for the Vivad Se Vishwas Scheme and dismissed the appeal as withdrawn.

What were the facts?

The assessee opted for the Vivad Se Vishwas Scheme and requested withdrawal of the appeal. The Departmental Representative had no objection to the withdrawal.

What were the issues?

Whether the appeal can be dismissed as withdrawn based on the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: DR. BRR, KUMAR & SHRI SIDDHARTHA NAUTIYAL

Hearing: 24.02.2025Pronounced: 24.02.2025

PAN: AABCC1413H (Respondent) (Appellant) Assessee Represented: Shri Bhadresh R Shah, CA Revenue Represented: Shri B.P Srivastava, Sr.D.R. Date of hearing : 24.02.2025 Date of pronouncement : 24.02.2025 आदेश/ORDER PER : DR. BRR KUMAR, VICE PRESIDENT:

This appeal is filed by the Assessee as against the appellate order dated 06.12.2023 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18. Page No 2

2.

At the outset, the assessee vide letter dated 18.02.2025 submitted that he has opted for Vivad Se Vishwas Scheme and consequently requested that his application for withdrawal of appeal may please be granted. The assessee has filed Form No.1 under the Direct Tax Vivad Se Vishwas Scheme, 2024.

3.

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

4.

In the light of written requests made on behalf of the captioned parties, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law.

5.

In the result, the appeal filed by the Assessee is hereby dismissed as withdrawn.

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