SHASHIKANT GUPTA HUF,AHMEDABAD vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

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ITA 372/AHD/2024Status: DisposedITAT Ahmedabad18 February 2025AY 2013-14Bench: DR. BRR, KUMAR (Vice President), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)1 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 noted the assessee's request to withdraw the appeal to avail the Vivad Se Vishwas Scheme and allowed the withdrawal.

What were the facts?

The assessee filed an appeal against an appellate order. The assessee subsequently sought to withdraw the appeal to avail the Vivad Se Vishwas Scheme.

What were the issues?

Whether the assessee can withdraw the appeal 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 “D” BENCH

Before: DR. BRR, KUMAR & SHRI SIDDHARTHA NAUTIYAL

Hearing: 17.02.2025Pronounced: 18.02.2025

Assessee Represented: Shri Prateek Jain, C.A. Revenue Represented: Shri V.K Mangla, 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 28.12.2023 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2013-14.

2.

At the outset, the assessee vide letter dated 16.01.2025 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. 2 & 3 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In the light of written requests made on behalf of the captioned parties, the appeal is dismissed as withdrawn.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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