SHRI MAHUDI MADHUPURI JAIN SHWETAMBER MURTIPUJAK TRUST,GANDHINAGAR vs. THE DY.CIT (EXEMPTION),CIRCLE-1, AHMEDABAD

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ITA 1861/AHD/2024Status: DisposedITAT Ahmedabad04 February 2025AY 2015-16Bench: Ms. SUCHITRA KAMBLE (Judicial Member), SHRI NARENDRA PRASAD SINHA (Accountant 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 opted for the Direct Tax Vivad Se Viswas Scheme and requested to withdraw the appeal. The Department had no objection, and thus the appeal was allowed to be withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the hearing, the assessee informed that they had opted for the Direct Tax Vivad Se Viswas Scheme, 2024, and had submitted a request for withdrawal of the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee after opting for the Direct Tax Vivad Se Viswas Scheme, 2024.

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: Ms. SUCHITRA KAMBLE & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri Dhrunal Bhatt, AR, Smt. Malarkodi R., Sr. DR
For Respondent: Smt. Malarkodi R., Sr. DR
Pronounced: 04/02/2025

(�नधा�रण वष� / Assessment Year : 2015-16) बनाम/ Shri Mahudi Madhupuri Dy. Commissioner of Jain Shwetamber Income Tax (Exemption) Vs. Murtipujak Trust Circle-1, Ahmedabad Mahudi, Mansa, Gandhinagar – 382855, Gujarat �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAATS6952K (Appellant) .. (Respondent) अपीलाथ� ओर से /Appellant by : Shri Dhrunal Bhatt, AR ��यथ� क� ओर से/Respondent by : Smt. Malarkodi R., Sr. DR 04/02/2025 Date of Hearing Date of Pronouncement 04/02/2025 O R D E R PER SHRI NARENDRA PRASAD SINHA, AM:

This appeal is filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi, (in short ‘the CIT(A)’), dated 30.08.2024 for the Assessment Year 2015-16.

2.

At the time of hearing of the appeal of the assessee, Shri Dhrunal Bhatt, Ld. AR of the assessee informed that the assessee had opted for Direct Tax Vivad Se Viswas Scheme, 2024, which was accepted by the Ld. CIT and Form-2 was issued. Therefore, he submitted that the appeal was liable to be withdrawn after payment of taxes as per Form-2. It is found that no tax was Mahudi Madhupuri Jain Shwetamber Murtipujak Trust vs. DCIT(E)] A.Y. 2015-16 - 2 – payable as per Form-2 dated 25-Dec-2024 issued by the CIT and the assessee was eligible for refund after acceptance of its declaration made under Direct Tax Vivad Se Viswas Scheme, 2024. The assessee has filed a digitally signed letter dated 02.01.2025 requesting for withdrawal of the present appeal. The Ld. Departmental Representative for the Revenue did not have any objection to the withdrawal of the appeal. Accordingly, the request of the assessee for withdrawal of this appeal is allowed.

3.

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

This Order pronounced on 04/02/2025

Sd/- Sd/- (SUCHITRA KAMBLE) (NARENDRA PRASAD SINHA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 04/02/2025 S. K. SINHA True Copy आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��यथ� / The Respondent. 2. 3. संबं�धत आयकर आयु�त / Concerned CIT आयकर आयु�त(अपील) / The CIT(A)- 4. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

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