ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1), AHMEDABAD, AHMEDABAD vs. VIPULBHAI LABHUBHAI PATEL, AHMEDABAD

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ITA 6/AHD/2024Status: DisposedITAT Ahmedabad07 February 2025AY 2016-2017Bench: MS. SUCHITRA R. KAMBLE (Judicial Member)1 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had settled the dispute by paying the disputed amount under the Direct Tax Vivad Se Vishwas Scheme, 2024. Consequently, the appeal filed by the Revenue was rendered infructuous and was disposed of.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for Assessment Year 2016-17. During the hearing, the assessee submitted Form No. 2 and paid the disputed amount, rendering the appeal infructuous.

What were the issues?

Whether the appeal filed by the Revenue becomes infructuous if the assessee settles the dispute under the Vivad Se Vishwas Scheme after the filing of the appeal.

Which sections of the Income-tax Act were involved?

Section 250,Section 92

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: MS. SUCHITRA R. KAMBLE & SHRI NARENDRA PRASAD SINHA, ACCOUNTNAT MEMBER

For Appellant: Shri Parimalsinh B. Parmar, AR
For Respondent: Ms. Malarkodi R., Sr DR
Hearing: 06.02.2025Pronounced: 07.02.2025

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 Vipulbhai Labhubhai Patel, Income-tax, 1, Shyam Shikhar, Opp. Dinesh बनाम/ Circle-2(1)(1), Chambers, Tolnaka, Bapunagar, Ahmedabad Vs. 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.

3.

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- Vishwas Scheme, 2024, and the challan filed by the assessee.

ACIT Vs. Vipulbhai Labhubhai Patel AY : 2016-17 [2]

4.

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 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.

5.

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.

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