What did the Tribunal hold?

The Tribunal dismissed the appeals as withdrawn due to the assessee's decision to opt for the Vivad Se Vishwas Scheme. The assessee was given liberty to seek restoration if they failed to avail the scheme for bonafide reasons.

The assessee filed two appeals against the orders of the Commissioner of Income Tax (Appeals)/NFAC for Assessment Years 2011-12 & 2012-13. The assessee sought an adjournment to opt for the Vivad Se Vishwas Scheme.

What were the issues?

Whether the appeals should be dismissed as withdrawn in light of the assessee opting for the Vivad Se Vishwas Scheme.

Sonal Shakunt Patel, Nadiad vs ITO | ITAT Ahmedabad 2025

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: DR. BRR KUMAR

Hearing: 03.03.2025Pronounced: 04.03.2025

आदेश/ORDER

The captioned two appeals are filed by the Assessee as against the appellate orders dated 09.08.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre(NFAC), relating to the Assessment Years 2011-12 & 2012-13.

-763/Ahd/2024 A.Y. 2011-12 & 2-12-13 Page No 2

At the outset, the assessee vide letter dated 28.02.2025 submitted that he has decided to opt for Vivad Se Vishwas Scheme and consequently requested for adjournment of the case.

In light of written adjournment and the reason thereof the appeals are dismissed. 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 appeals for hearing before ITAT in accordance with law.

In the result, the appeals filed by the Assessee are hereby dismissed.

SONAL SHAKUNT PATEL,NADIAD vs. THE ITO, WARD-1 (PREVIOUSLY WARD-4), NADIAD

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