SHRI SALMAN ABDULRAZAK PATEL,VADODARA vs. THE ACIT (OSD), WD-1(2)(5), VADODARA

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ITA 651/AHD/2024Status: HeardITAT Ahmedabad04 March 2025AY 2010-11Bench: ITAT in accordance with law.3 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The Tribunal dismissed the appeal as withdrawn, considering the assessee's election to opt for the Vivad Se Vishwas Scheme and the Revenue's no-objection. The assessee was granted liberty to seek restoration of the appeal if the benefits of the VSV Scheme are not availed for any bonafide reasons.

What were the facts?

The assessee filed an appeal against an appellate order dated 07.11.2023 for the Assessment Year 2010-11. Subsequently, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and requested to withdraw the appeal filed before the Income Tax Appellate Tribunal.

What were the issues?

Whether the appeal should be dismissed as withdrawn given the assessee's election to opt for the Vivad Se Vishwas Scheme.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

Hearing: 03.03.2025Pronounced: 04.03.2025

Assessee Represented: Shri Samir Vora, AR. Revenue Represented: Shri Ashok Kumar Suthar, Sr.D.R. Date of hearing : 03.03.2025 Date of pronouncement : 04.03.2025 आदेश/ORDER This appeal is filed by the Assessee as against the appellate order dated 07.11.2023 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2010-11.

2.

At the outset, the Ld.Counsel for the assessee vide letter dated Nil submitted that he has opted for Vivad Se Vishwas Scheme and consequently requested that his application for withdrawal of Page No 2 appeal may please be granted. The assessee has filed Form No.1 & 2 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In the light of written requests made on behalf of the captioned parties, the appeal is dismissed as withdrawn.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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