PRAVINBHAI KESHAVLAL PATEL,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1), AHMEDABAD

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ITA 1874/AHD/2024Status: DisposedITAT Ahmedabad18 February 2025AY 2017-18Bench: DR. BRR, KUMAR (Vice President), SHRI SIDDHATHA NAUTIYAL (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee later submitted a letter requesting withdrawal of the appeal to avail the benefit of the Vivad Se Vishwas Scheme, having filed the necessary forms.

What were the issues?

Whether the appeal can be withdrawn by the assessee to avail the Vivad Se Vishwas Scheme.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 SIDDHATHA NAUTIYAL

Hearing: 17.02.2025Pronounced: 18.02.2025

Assessee Represented: Shri Hemant Suthar, C.A. Revenue Represented: Shri Ravindra, Sr.D.R. Date of hearing : 17.02.2025 Date of pronouncement : 18.02.2025 आदेश/ORDER PER : DR. BRR KUMAR, VICE PRESIDENT:

This appeal is filed by the Assessee as against the appellate order dated 30.08.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18.

2.

At the outset, the assessee vide letter dated 22.01.2025 submitted that he does not seek to pursue the said appeal owing to exercise of option for availing Vivad Se Vishwas Scheme and consequently requested that his application for withdrawal of appeal may please be granted. The assessee has submitted Form Nos. 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In the light of written requests made on behalf of the captioned parties, the appeal is dismissed as withdrawn.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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