DHANUBEN PRAKASHBHAI AHIR,VALSAD vs. ITO, WARD-5, SURAT
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The assessee had filed an application under the Direct Tax Vivad Se Vishwas Scheme, 2024, and submitted the relevant form with an acknowledgment. Taking this into consideration, the tribunal decided to dismiss the appeal as withdrawn.
What were the facts?
The assessee filed an appeal against the appellate order dated 05.09.2023, which arose from a reassessment order under section 143(3) r.w.s 147 of the Income-tax Act, 1961, for the Assessment Year 2012-13. During the proceedings, the assessee submitted an application under the Direct Tax Vivad Se Vishwas Scheme, 2024.
What were the issues?
Whether the appeal should be dismissed as withdrawn due to the assessee's application under the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SURAT BENCH”, SURAT
Before: SHRI T.R SENTHIL KUMAR & SHRI BIJAYANANDA PRUSETH
O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER This appeal is filed by the Assessee as against the appellate order dated 05.09.2023 passed by the Commissioner of Income Tax (Appeals), arising out of the reassessment order passed under section 143(3) r.w.s 147 of the Income-tax Act, 1961 [hereinafter referred to as ‘the Act’] relating to the Asst. Year 2012-13. Dhanuben P Ahir vs. ITO Asst.Year –2012-13 - 2– 2. At the outset, it was brought to our notice that the assessee has filed an application under Direct Tax Vivad Se Vishwas Scheme, 2024 and produced Form No.2 dated 15.01.2025 with acknowledgment No.821631741150125. Taking note of the same, the appeal of the assessee is hereby dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed.
More judgments on Section 147
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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