UMESHKUMAR THAKORLAL MEHTA,ANKELSHWAR vs. ITO, WARD 2(4), BHARUCH
Facts
The assessee preferred an appeal against the order of the CIT(A) for Assessment Year 2010-11. The assessee's representative stated that the assessee has availed the Vivad se Vishwas Scheme 2024.
Held
The appeal of the assessee was dismissed as withdrawn based on the submission that the assessee has availed the Vivad se Vishwas Scheme. Liberty is granted to revive the appeal if the benefit of the scheme is not allowed.
Key Issues
Whether the appeal can be dismissed as withdrawn in light of the assessee availing the Vivad se Vishwas Scheme?
Sections Cited
250, 148, 69A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: Shri Sanjay Garg & Shri Bijayananda Pruseth
आयकर अपीलीय अिधकरण,सूरत �ायपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode]
�ी संजय गग�, �ाियक सद� एवं �ी िबजयान�ा �ुसेथ, लेखा सद� के सम�। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member आयकर अपील सं /ITA No.99/SRT/2025 िनधा�रण वष� /Assessment Year : 2010-11 Umeshkumar Thakorlal The Income Tax Officer Mehta बनाम/ Ward-2(4) Visha Falia Goya Bazar Bharuch v/s. Ankleshwar – 393 001 (Gujarat) �थायी लेखा सं./PAN: ADFPM 4486 J (अपीलाथ�/ Appellant) (�� यथ�/ Respondent) Assessee by : Shri Sapnesh Sheth, CA Revenue by : Ms. Neerja Sharma, Sr.DR सुनवाई की तारीख/Date of Hearing : 01/05/2025 घोषणा की तारीख /Date of Pronouncement: 28/07/2025 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 09/01/2025 passed u/s.250 of the Income Tax, Act 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2010-11.
ITA No.99/SRT/2025 Umeshkumar Thakorlal Mehta vs. ITO Asst. Year : 2010-11 2 2. The assessee has raised the following grounds of appeal:
“1. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals), NFAC has erred in confirming the action of the assessing officer in passing ex parte order. 2. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals), NFAC has erred in confirming the action of the assessing officer in re opening assessment by issuing notice u/s 148 of the I.T.Act. 3. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals), NFAC has erred in confirming the action of assessing officer by sustaining addition to the extent of Rs.23,90,500/- as unexplained money out of Rs.29,90,500/- u/s 69A of the I.T. Act. 4. It is therefore prayed that above addition made by assessing officer and confirmed by Commissioner of Income-tax (Appeals), NFAC may please be deleted. 5. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” 3. At the outset, the Ld.Counsel for the assessee stated that the assessee has availed Vivad se Vishwas Scheme 2024. He therefore has submitted that the appeal of the assessee may be dismissed as withdrawn. In view of the above submissions of the Ld.Counsel for the assessee, appeal of the assessee is hereby dismissed as withdrawn. However, in case, the benefit of Vivad se Vishwas Scheme 2024 is not allowed to the assessee for any reason, whatsoever, the assessee will be at liberty to get his appeal revived by making a separate application. 4. With the above observations, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the Open Court on 28 /07/2025.
Sd/- Sd/- (Bijayananda Pruseth) ( Sanjay Garg )
ITA No.99/SRT/2025 Umeshkumar Thakorlal Mehta vs. ITO Asst. Year : 2010-11 3 Accountant Member Judicial Member िदनांक/Dated 28/07/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु� ( ) / The CIT(A)- (NFAC), Delhi अपील 5. िवभागीय �ितिनिध , , सूरत /DR,ITAT, Ahmedabad. आयकर अपीलीय अिधकरण 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, // TRUE COPY // स�ािपत �ित //True Co सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT,Surat/Ahmedabad
