KASHIBEN GOPALBHAI PARMAR L/H GOPALBHAI NATHABHAI PARMAR,BHARUCH vs ITO, WARD 1(3), BHARUCH

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI SIDDHARTHA NAUTIYAL & SHRI BIJAYANANDA PRUSETH

For Appellant: Shri Ashish Bhoola, A.R

For Respondent: Shri Mukesh Jain, Sr. DR

Pronounced: 08.04.2025

(Assessment Year: 2011-12) Kashiben Gopalbhai Parmar Vs. Income Tax Officer, (L/h. of Gopalbhai Nathabhai Ward-1(3), Parmar) (Individual), Bharuch Parmar Falia, Vill. Khojbal, Tal. Vagra, Dist. Bharuch, Gujarat-392130 [PAN No.BNWPP7426D] (Appellant) .. (Respondent) Appellant by : Shri Ashish Bhoola, A.R. Respondent by: Shri Mukesh Jain, Sr. DR 27.03.2025 Date of Hearing Date of Pronouncement 08.04.2025 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)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 28.06.2024 passed for A.Y. 2011-12.

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 issued by the Pr. CIT of Income Tax- 1, Vadodara approving the applications filed by the assessee under the Vivad se Vishwas Scheme, 2024.

Kashiben Gopalbhai Parmar (L/h. of Gopalbhai Nathabhai Parmar) (Individual) vs. ITO Asst.Year –2011-12 - 2– 3. The Ld. Departmental Representative for the Revenue stated that he has no objection to withdrawal of the present appeals by the assessee, in the circumstances narrated on behalf of the assessee.

We have considered the application of the assessee for withdrawal of the appeal on the ground that their application has been approved under Vivad se Vishwas Scheme, 2024. A reference has been made in sub- Section (1) 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 the provisions made in the Scheme and after considering the material on record, the aforesaid request for withdrawal of appeal of the assessee to avail the VSV Scheme, 2024 is hereby allowed.

KASHIBEN GOPALBHAI PARMAR L/H GOPALBHAI NATHABHAI PARMAR,BHARUCH vs. ITO, WARD 1(3), BHARUCH