MANJULABEN AMRUTBHAI PATEL,SURAT vs. OFFICER INCHARGE, NFAC JURISDICTIONAL OFIICER - ITO WARD 2(3)(1), SURAT, SURAT
Facts
The assessee had filed an appeal for Assessment Year 2015-16. The assessee applied for the benefits of the Direct Vivad se Visvas Scheme -2024, and this application was accepted.
Held
The Tribunal heard both parties and considered the assessee's application for withdrawal. The appeal was dismissed as withdrawn with liberty to both parties to seek restoration if the DVSV-2024 application is not settled.
Key Issues
Whether the appeal can be dismissed as withdrawn due to the assessee opting for the Vivad se Visvas Scheme?
Sections Cited
250 of the Income-tax Act, 1961
AI-generated summary — verify with the full judgment below
Before: SHRI SANJAY GARG & SHRI BIJAYANANDA PRUSETH
आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee emanates from the order passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 05.11.2024 by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘CIT(A)’] for the Assessment Year (AY) 2015-16. 2. At the outset, learned Counsel for the assessee submits that the assessee has applied for the benefits of Direct Vivad se Visvas Scheme -2024 (DTVSV-24) and her application has been accepted. The learned counsel for the assessee further submits that he may be allowed to withdraw this appeal. The Id.Sr-DR for the Revenue submits that he has no objection, if the appeal of the assessee is dismissed as "withdrawn".
ITA No.1344/SRT/2024/AY.15-16 Manjulaben A Patel
We have heard both parties and perused the application of assessee for withdrawal of appeal. Considering the prayer of assessee, the appeal of the assessee is dismissed as "withdrawn" with liberty to the assessee as well as to the revenue that in case the application preferred by the assessee under DVSV-2024 does not get finally settled for any reason whatsoever, then both the parties are at liberty to prefer Miscellaneous Application before this Tribunal for restoration of the appeal or any further direction and in such event, the appeal shall get restored. The Assessing Officer is directed to pass the consequential order. 4. In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced under proviso to Rule 34 of ITAT Rules, 1963 in the open court on 29/05/2025. Sd/- Sd/- (SANJAY GARG) (BIJAYANANDA PRUSETH) JUDICIAL MEMBER ACCOUNTANT MEMBER Surat �दनांक/ Date: 29/05/2025 Dkp Outsourcing Sr.P.S Copy of the Order forwarded to: 1. The Assessee 2. The Respondent 3. The CIT(A) 4. CIT 5. DR/AR, ITAT, Surat 6. Guard File By Order // True Copy // Assistant Registrar/Sr. PS/PS ITAT, Surat