MAYURKUMAR KRISHNAKANTBHAI RAO,VADODARA vs. THE DY. COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, VADODARA

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ITA 428/AHD/2022Status: DisposedITAT Ahmedabad03 February 2025AY 2012-13Bench: Ms. SUCHITRA KAMBLE (Judicial Member), SHRI NARENDRA PRASAD SINHA (Accountant Member)5 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 assessee opted for the Direct Tax Vivad Se Viswas Scheme, 2024, and requested to withdraw the appeal. The Departmental Representative had no objection. The Tribunal allowed the withdrawal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2012-13. There was a delay of 21 days in filing the appeal, which was condoned after the assessee provided an affidavit explaining the delay.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Viswas 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: Ms. SUCHITRA KAMBLE & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri Jinesh Shah, AR, Smt. Malarkodi R., Sr. DR

For Respondent: Smt. Malarkodi R., Sr. DR

Pronounced: 03/02/2025

This appeal is filed by the assessee against the order of the Commissioner of Income-Tax (Appeals)-13, Ahmedabad, (in short ‘the CIT(A)’), dated 04.08.2022 for the Assessment Year 2012-13.

There was a delay of 21 days in filing of this appeal. The assessee has filed an affidavit explaining the reason for this delay. Considering the explanation of the assessee, the delay in filing of this appeal is condoned.

Krishnakantbhai Rao vs. DCIT] A.Y. 2012-13 - 2 – 3. At the time of hearing of the appeal of the assessee, Shri Jinesh Shah, 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. Therefore, he requested for leave to withdraw the appeal. A letter dated 03.02.2025 has also been filed by the assesse to this effect. Ld. Departmental Representative for the Revenue did not express any objection in this regard. Accordingly, the request of the assessee for withdrawal of this appeal is allowed.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

This Order pronounced on 03/02/2025

Sd/- Sd/- (SUCHITRA KAMBLE) (NARENDRA PRASAD SINHA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 03/02/2025 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. 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER,

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