MAHESHKUMAR SHANTILAL SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(3)(1)(PREVIOUSLY WARD-5(2)(3)), AHMEDABAD

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ITA 455/AHD/2024Status: DisposedITAT Ahmedabad29 January 2025AY 2014-15Bench: 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 assessee requested to withdraw the appeal as they had opted for the Vivad Se Viswas Scheme, which was accepted by the Ld. PCIT. The Departmental Representative had no objection to this request.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2014-15. At the time of hearing, the assessee informed that they had opted for the Direct Tax Vivad Se Viswas Scheme, 2024.

What were the issues?

Whether the assessee can withdraw the appeal after opting for the Direct Tax 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, “SMC” BENCH, AHMEDABAD

Before: Ms. SUCHITRA KAMBLE & SHRI NARENDRA PRASAD SINHA

For Appellant: Smt. Bhavna Gupta Singh, Sr. DR
For Respondent: Smt. Bhavna Gupta Singh, Sr. DR
Hearing: 29/01/2025

This appeal is filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi, (in short ‘the CIT(A)’), dated 05.02.2024 for the Assessment Year 2014-15.

2.

At the time of hearing of the appeal, the assessee informed that he had opted for Direct Tax Vivad Se Viswas Scheme, 2024, which was accepted by the Ld. PCIT. Therefore, he requested for leave to withdraw the appeal. A letter dated 13.01.2025 has also been filed by the assesse to this effect. Ld. Departmental Representative for the Revenue did not express any objection in Shantilal Shah vs. ITO] A.Y. 2014-15 - 2 – this regard. 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In the result, the appeal filed by the assessee is dismissed as withdrawn.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 29/01/2025

Sd/- Sd/- (SUCHITRA KAMBLE) (NARENDRA PRASAD SINHA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 29/01/2025 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 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

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