UMESHKUMAR THAKORLAL MEHTA,ANKELSHWAR vs. ITO, WARD 2(4), BHARUCH

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.

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.

Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.”

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 He therefore has submitted that the appeal of the assessee may be dismissed as withdrawn. In view of the above submissions of the Ld.Counsel for the assessee, appeal of the assessee is hereby dismissed as withdrawn.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.

With the above observations, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the Open Court on 28 /07/2025.