CHHOGAJI NARSHAJI PRAJAPATI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(2)(1), AHMEDABAD

PDF · subscribers
ITA 371/AHD/2024Status: DisposedITAT Ahmedabad06 February 2025AY 2017-18Bench: Ms. Annapurna Gupta (Accountant Member), Shri TR Senthil Kumar (Judicial Member)1 pages

In favour of the Revenue: the assessee'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 paid the disputed tax under the Vivad Se Vishwas Scheme and the Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against an assessment order. Subsequently, the assessee filed a withdrawal application stating they paid the disputed tax under the Vivad Se Vishwas Scheme.

What were the issues?

Whether the appeal can be withdrawn by the assessee after payment of disputed tax under Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: Ms. Annapurna Gupta & Shri TR Senthil Kumar

For Respondent: Shri Prateek Sharma, Sr. D.R

आदेश/ORDER PER : TR SENTHIL KUMAR , JUDICIAL MEMBER:-

1.

This appeal is filed by the assessee as against the appellate order dated 29-12-2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi arising out of the assessment order passed u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) relating to the assessment year 2017-18.

2.

At the outset, the assessee filed letter dated 28-01-2025 stated that as per Form no. 2 dated 25-01-2025 under Direct Tax Vivad Se Vishvas Scheme 2024, the assessee paid the disputed tax of Rs. 17,52,030/- on 27-01-2025, therefore, requested to withdraw the above appeal, for issuing Form no. 3 under Vivad Se Vishwas Scheme. The assessee also placed on record Form Nos. 1 & 2 issued by the Department and the tax paid by the assessee.

2.1 Ld. Sr. D.R. appearing for the Revenue has no objection in withdrawing the above appeal. Recording the above submission, the appeal filed by the assessee is dismissed as withdrawn.

3.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open court on 06-02-2025 Sd/- Sd/- (ANNAPURNA GUPTA) (TR SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 06/02/2025 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद

Recent GST High Court judgments

Search GST case law →