SHASHIKANT GUPTA HUF,AHMEDABAD vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “D” BENCH
BEFORE: DR. BRR, KUMAR, VICE PRESIDENT
And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER
Shashikant Gupta
HUF,
31, Indraprash
Bunglows,
Vastrapur,
Ahmedabad-380015. PAN: AAHHS7606F
(Appellant)
Vs
Income Tax Officer,
Circle 3(3)(5),
Ahmedabad.
(Respondent)
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
Assessment Year 2013-14
I.T.A No. 372/Ahd/2024 A.Y. 2013-14 Page No 2
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 In the light of written requests made on behalf of the captioned parties, the appeal is dismissed as withdrawn.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.
In the result, the appeal filed by the Assessee is hereby dismissed as withdrawn.
Order pronounced in the open court on 18.02.2025. /-
(SIDDHARTHA NAUTIYAL) (DR.BRR KUMAR)
JUDICIAL MEMBER VICE PRESIDENT
()
Ahmedabad : Dated 18.02.2025
I.T.A No. 372/Ahd/2024 A.Y. 2013-14 Page No 3
आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of Order Forwarded to:-
1. Assessee
Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलीय अिधकरण,
अहमदाबाद