NITINKUMAR VADILAL PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-3(1)(1),, AHMEDABAD

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ITA 192/AHD/2024Status: DisposedITAT Ahmedabad18 February 2025AY 2016-17Bench: DR. BRR, KUMAR (Vice President), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The appeal was dismissed as withdrawn based on the assessee's written request and the Revenue's no objection. The assessee was granted liberty to seek restoration if they failed to avail the Vivad Se Vishwas Scheme benefit.

What were the facts?

The assessee filed an appeal against the order dated 07.12.2023. The assessee opted for the Vivad Se Vishwas Scheme and requested withdrawal of the appeal. The Revenue had no objection to the withdrawal.

What were the issues?

Whether the appeal can be dismissed as withdrawn upon the assessee opting for the Vivad Se Vishwas Scheme?

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Scheme, 2024

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: DR. BRR, KUMAR & SHRI SIDDHARTHA NAUTIYAL

Hearing: 17.02.2025Pronounced: 18.02.2025

Nitinkumar Vadilal Patel, National Faceless C/o M/s. B. Nitinkumar & Appeal Co. At. & post Jetapur, Vs Centre(NFAC), Ta. Daskroi, Delhi. Ahmedabad-382426. (Present Jurisdiction The Income Tax Officer, Circle-3(1)(1), Ahmedabad.) PAN: ACOPP7665A (Respondent) (Appellant) Assessee Represented: Shri Dhrunal Bhatt, AR. 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 07.12.2023 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2016-17. Page No 2

2.

At the outset, the Ld.Counsel for the assessee vide letter dated 15.02.2025 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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