VIBHA SANJEEV SAGGI,AHMEDABAD vs. NATIONAL FACELESS ASSSSMENT CENTRE , DELHI PRESENT JURISDICTION THE ITO, WARD-1(1)(3), AHMEDABAD

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ITA 1778/AHD/2024Status: DisposedITAT Ahmedabad17 February 2025AY 2015-16Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The request for adjournment was rejected. The appeal was dismissed as the assessee was opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the facts?

The assessee filed an appeal against the order dated 11.09.2024 passed by the CIT(A). The assessee sought an adjournment on the grounds that they had filed Form No. 1 under the Direct Tax Vivad Se Vishwas Scheme, 2024 and were awaiting Form No. 2.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH

Before: DR. BRR KUMAR & Shri T.R. SENTHIL KUMAR

Vibha Sanjeev Saggi National faceless C/o. Divyang Shah & Assessment Centre Co., Vs (NFAC), Delhi Chartered Accountants, Present Jurisdiction 201, Devashish ITO, Ward-1(1)(3), Complex, Ahmedabad Nr. Regenta Central Antarim Hotel, Off C.G. Road, (Respondent) Ahmedabad-380006 PAN: AGSPS5199L (Appellant) Assessee Represented: Adjournment Application Revenue Represented: Smt. Trupti Patel, Sr.D.R. Date of hearing : 11-02-2025 Date of pronouncement : 17-02-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the appellate order dated 11.09.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the reassessment order passed under section 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2015-16.

A.Y. 2015-16 Page No 2 Vibha Sanjeev Saggi vs. ITO

2.

At the outset, the assessee sought for an adjournment on the ground that the assessee has already filed Form No. 1 under Direct Tax Vivad Se Vishwas Scheme, 2024 and awaiting for Form No. 2, etc. Therefore sought for adjournment. This request of adjournment is rejected and the appeal filed by the assessee is dismissed since the assessee is opting Direct Tax Vivad Se Vishwas Scheme, 2024. In the event, if the application under VSVS is rejected on any count liberty is given to the assessee to restore the appeal in the manner known to law.

3.

In the result, the appeal filed by the Assessee is dismissed as withdrawn.

Order pronounced in the open court on 17-02-2025

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