DAMANI ASHOK CHUNILAL,AHMEDABAD vs. THE ITO, WARD-5(2)(3), AHMEDABAD

ITA 2096/AHD/2024Status: DisposedITAT Ahmedabad20 February 2025AY 2016-172 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The reasoning was based on the assessee's submission of a declaration under the Vivad se Vishwas Scheme-2024 and the filing of Form-2, indicating a settlement of the dispute. The Revenue did not object to this withdrawal. Consequently, the appeal filed by the assessee was dismissed as withdrawn. The Tribunal did not decide on the merits of the original assessment or the CIT(A)'s order, as the appeal was withdrawn before adjudication. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, Damani Ashok Chunilal, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, challenging the order dated 04/12/2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. This order arose from an assessment order dated 21/12/2018 passed by the Assessing Officer (AO) under Section 143(3) of the Income Tax Act, 1961, for the Assessment Year 2016-17. During the hearing on 19/02/2025, the assessee submitted a withdrawal application dated 17/02/2025, stating that they had filed a declaration under the Vivad se Vishwas Scheme-2024 and placed a copy of Form-2 on record. The Revenue's Senior Departmental Representative raised no objection to the withdrawal.

What were the issues?

1. Whether the assessee is permitted to withdraw the appeal filed against the order of the CIT(A) for AY 2016-17, in light of the declaration filed under the Vivad se Vishwas Scheme-2024? Assessee's Contention: The assessee contended that they have filed a declaration under the Vivad se Vishwas Scheme-2024 and submitted Form-2, requesting permission to withdraw the appeal. The assessee relied on the provisions of the Vivad se Vishwas Scheme, which allows for the settlement of disputes. Revenue's Contention: The Revenue, through its Senior Departmental Representative, raised no objection to the assessee's request for withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: SHRI T.R. SENTHIL KUMAR & SHRI MAKARAND V. MAHADEOKAR

For Respondent: Shri Rignesh Das, Sr.DR

Hearing: 19/02/2025Pronounced: 20/02/2025

PER MAKARAND V. MAHADEOKAR, AM: This appeal filed by the Assessee is directed against the order dated 04/12/2024 passed by the Ld.Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)"], for the Assessment Year (AY) 2016-17, arising from the assessment order 21/12/2018 passed by the Assessing Officer (hereinafter referred to as “AO”) u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act).

During the course of hearing before us, the assessee M/s.Damani Ashok Chunilal has submitted a withdrawal application dated 17/02/2025 ( this office on 19/02/2025, wherein the assessee sought permission to withdraw the appeal as the assessee has filed declaration under Vivad se Vishwas Scheme-2024. The assessee has also placed on record copy of Form- 2 under the said scheme.

The Ld.Sr.DR, Shri Rignesh Das raised no objection for withdrawing this appeal of the assessee.

As the assessee is of the view that the appeal filed is required to be withdrawn, we permit to withdraw the assessee's appeal.

Accordingly, assessee's appeal is dismissed as withdrawn. Order pronounced in the Open Court on 20th February, 2025 at Ahmedabad. (MAKARAND V. MAHADEOKAR) ACCOUNTANT MEMBER अहमदाबाद/Ahmedabad, दिनांक/Dated 20/02/2025 टी. सी. नायर, व.नि. स. / T.C. NAIR, Sr. PS आदेश की प्रतिलिपि अग्रेषित/

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