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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.
Held
The request for adjournment was rejected. The appeal was dismissed as the assessee was opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
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
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.
In the result, the appeal filed by the Assessee is dismissed as withdrawn.
Order pronounced in the open court on 17-02-2025