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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2012-13. The appeal was found to be time-barred by 100 days, but the delay was condoned by the tribunal. The assessee then sought to withdraw the appeal as they had opted for the Vivad se Vishwas Scheme, 2024.
Held
The Tribunal noted that the assessee wants to withdraw the appeal as they have opted for the Vivad se Vishwas Scheme, 2024, and submitted relevant forms. The Revenue had no objection to the withdrawal. The Tribunal therefore dismissed the appeal as withdrawn.
Key Issues
Whether the appeal can be withdrawn by the assessee under the Vivad se Vishwas Scheme, 2024.
Sections Cited
Section 92 of the Finance (No.2) Act, 2024
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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: SHRI SIDDHARTHA NAUTIYAL & SHRI BIJAYANANDA PRUSETH
IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. No. 17/SRT/2025 (Assessment Year: 2012-13) Dilipbhai Thakorbhai Patel, Vs. Income Tax Officer, C/o. Vivya Gangadhar Tundi, International Taxation, Kumbhar Faliyu, Palsana, Surat Surat-394310 [PAN No.BVVPP6033K] (Appellant) .. (Respondent) Shri Kiran K Shah Shah, C.A. Appellant by : Respondent by: Shri Mukesh Jain, CIT DR Date of Hearing 23.04.2025 06.05.2025 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:
This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax(Appeals), (in short “Ld. CIT(A)”), Ahmedabad-13 vide order dated 30.07.2024 passed for A.Y. 2012-13.
At the outset, we observe that the appeal is time barred by 100 days. The delay of 100 days is condoned on due consideration of facts and owing to smallness of delay causing no perceptible prejudice to other side.
The Counsel for the assessee submitted before us that the assessee wants to withdraw the present appeal since it has opted to avail benefit of Vivad se Vishwas Scheme, 2024 and in his submission, the assessee has also enclosed copies of Form No. 2 and 3 issued by the Commissioner of Income Tax approving the application filed by the assessee under the Vivad se Vishwas Scheme, 2024.
ITA No.17/Srt/2025 Dilipbhai Thakorbhai Tundi vs. ITO(Intl. Tax.) Asst. Year –2012-13 - 2–
The Ld. Departmental Representative for the Revenue stated that he has no objection to withdrawal of the present appeal by the assessee, in the circumstance narrated on behalf of the assessee.
We have considered the application of the assessee for withdrawal of the appeal on the ground that the application has been approved under Vivad se Vishwas Scheme, 2024. A reference has been made in sub-Section (2) of Section 92 of the Finance (No.2) Act, 2024 of Direct Tax Vivad se Vishwas Scheme, 2024 for the purpose of withdrawal of appeal.
In the light of written requests made on behalf of the captioned party, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law.
In the result, the captioned appeal is dismissed as withdrawn. 7. Order pronounced under proviso to Rule 34 of ITAT Rules, 1963 on 06/05/2025
Sd/- Sd/- (BIJAYANANDA PRUSETH) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 06/05/2025 TANMAY, Sr. PS TRUE COPY 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 आयकर आयु�(अपील) / The CIT(A)- 4. 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, सूरत / DR, ITAT, Surat 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,
उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, सूरत/ ITAT, Surat