ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1), AHMEDABAD, AHMEDABAD vs. VIPULBHAI LABHUBHAI PATEL, AHMEDABAD
आयकर अपीलीय अिधकरण, अहमदाबाद ायपीठ ‘D’ अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
“D” BENCH, AHMEDABAD
BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTNAT MEMBER
Assessment Year: 2016-2017
Assistant Commissioner of Income-tax,
Circle-2(1)(1),
Ahmedabad
बनाम/
Vs.
Vipulbhai Labhubhai Patel,
1, Shyam Shikhar, Opp. Dinesh
Chambers, Tolnaka, Bapunagar,
Ahmedabad-380024
[PAN : AGIPP 1733 H]
(Appellant)
(Respondent)
Assessee by Shri Parimalsinh B. Parmar, AR
Revenue by Ms. Malarkodi R., Sr DR
Date of Hearing
06.02.2025
Date of Pronouncement
07.02.2025
आदेश/ O R D E R
PER MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER :
This appeal is filed by the Revenue against the order dated 06.11.2023
passed by the Commissioner of Income-tax (Appeal), National Faceless Appeal
Centre (NFAC), Delhi [hereinafter referred to as “CIT (A)” for short] u/s 250 of the Income-tax Act, 1961 [hereinafter referred to as “the Act” for short] for Assessment Year 2016-17. 2. At the time of hearing, the Ld. AR submitted that the assessee has filed
Form No. 2 along with challan dated 01.02.2025, thereby paying the disputed amount of Rs.31,70,939/-. Therefore, the matter contested by the Revenue becomes infructuous.
The Ld. DR took note of the said Form No.2 issued as per Rule 5 under sub- section (1) of Section 92 of the Finance (No.2) Act, 2024, the Direct Tax Vivad-se- AY : 2016-17 [2]
We have perused Form No.2 dated 29.01.2025, issued as per Rule 5 under sub-section (1) of Section 92 of the Finance (No.2) Act, 2024 (under the Direct Tax Vivad Se Vishwas Scheme, 2024), and also that of challan dated 01.02.2025 and thus noted that the dispute in respect of ITA No. 6/Ahd/2024 for AY 2016-17 appears to be settled by the assessee. Therefore, the present appeal filed by the Revenue becomes infructuous. Hence, the appeal filed by the Revenue is disposed of/dismissed.
In the result, the appeal filed by the Revenue is disposed of/dismissed.
Order pronounced in the open Court on 07.02.2025 at Ahmedabad. (NARENDRA PRASAD SINHA)
JUDICIAL MEMBER
Ahmedabad, Dated 07/02/2025
**btk
आदेश की ितिलिप अेिषत/Copy of the Order forwarded to :
अपीलाथ / The Appellant 2. थ / The Respondent. 3. संबंिधत आयकर आयु" / Concerned CIT 4. आयकरआयु" ) अपील ( / The CIT(A)- 5. िवभागीय ितिनिध , अिधकरण
अपीलीय
आयकर
,
/DR,ITAT, Ahmedabad,
6. गाड' फाईल / Guard file.
आदेशानुसार/ BY ORDER,सहायक पंजीकार (Asstt.