NIMESHKUMAR MAHENDRABHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD3(3)(5), AHMEDABAD

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ITA 486/AHD/2024Status: DisposedITAT Ahmedabad24 February 2025AY 2018-19Bench: DR. BRR, KUMAR (Vice President), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's request for withdrawal due to opting for the Vivad Se Vishwas Scheme and the Revenue's no objection. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the appellate order dated 02.01.2024. The assessee had opted for the Vivad Se Vishwas Scheme and requested withdrawal of the appeal.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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 “SMC” BENCH

Before: DR. BRR, KUMAR & SHRI SIDDHARTHA NAUTIYAL

Hearing: 24.02.2025Pronounced: 24.02.2025

Nimeshkumar The Income Tax Mahendrabhai Patel, Officer, C/O Khodiyar Infotech Vs Ward 3(3)(5), D-389, Ahmedabad. Smurti Park, Nr. Super High School Odhav, Ahmedabad-380015. PAN: ANGPP1929G (Respondent) (Appellant) Assessee Represented: Shri M.S Chhajed, A.R Revenue Represented: Smt. Mamta Singh, 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 02.01.2024 passed by the Commissioner of Income Tax (Appeals), Mumbai, relating to the Assessment Year 2018-19. Page No 2

2.

At the outset, the assessee vide letter dated 24.02.2025 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In the light of written requests made on behalf of the captioned parties, the appeal is dismissed as withdrawn.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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