NEWPORT COMPUTER SERVICES INC,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE (INTL. TAXN.) - 1, AHMEDABAD
What did the Tribunal hold?
The Tribunal noted that the assessee had opted for settlement under the Vivad Se Vishwas Scheme and had discharged the determined tax liability. Consequently, the appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against an order passed by the Commissioner of Income Tax (Appeal). The assessee sought to withdraw the appeal as they had opted for settlement under the Vivad Se Vishwas Scheme, 2024.
What were the issues?
Whether the assessee is permitted to withdraw the appeal after opting for settlement under 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, “D” BENCH, AHMEDABAD
Before: SMT.ANNAPURNA GUPTA & MS. SUCHITRA RAGHUNATH KAMBLE
PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER
The above appeal is filed by the assessee against order passed by the ld.Commissioner of Income (Appeal)-13, Ahmedabad dated 05.09.2022 under section 250(6) of the Income Tax Act, 1961 [hereinafter referred to as "the Act" for short] for the assessment year 2012-13.
At the outset, the ld.counsel for the assessee submitted that the assessee now wants to withdraw its appeal for the reasons that it has opted for settlement of the case under Vivad Se Vishwas Scheme, 2024 and received form no.2 from the designated authority accepting the assessee’s offer of settlement of the dispute and determining the tax liability to be discharged as a consequence, of Rs.11,72,5000/-, which it was pointed out has since been discharged. Copy of the challan depositing the amount dated 21.1.2025 was placed before us along with Form No.2.
In view of the above, the appeal of the assessee is accordingly dismissed.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the Court on 7th February, 2025 at Ahmedabad.
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