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Facts
The assessee filed an appeal against the order of the Ld. Commissioner of Income Tax(Appeals) for AY 2013-14. The assessee requested to withdraw the appeal, having opted to avail the benefit of the Vivad se Vishwas Scheme, 2024.
Held
The Tribunal considered the assessee's application for withdrawal based on the Vivad se Vishwas Scheme, 2024. The Departmental Representative had no objection to the withdrawal.
Key Issues
Withdrawal of appeal under Vivad se Vishwas Scheme, 2024.
Sections Cited
Section 91 of the Finance (No.2) Act, 2024
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: SHRI SIDDHARTHA NAUTIYAL & SHRI BIJAYANANDA PRUSETH
(Assessment Year: 2013-14) Aachavani Vibhag Khedut Seva Vs. Income Tax Officer, Sahakari Mandali Ltd., Ward-1, At/Po. Achhavani, Tal- Chikhli, Navsari Dist-Navsari, Gujarat-396445 [PAN No.ARNPP8198R] (Appellant) .. (Respondent) Appellant by : Authorized Representative from the office of Rajesh Upadhyay-A.R. Respondent by: Shri Mukesh Jain, Sr. DR Date of Hearing 27.03.2025 Date of Pronouncement 27.03.2025 O R D E R PER BIJAYANANDA PRUSETH - ACCOUNTANT 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)”), ADDL/JCIT(A)-5, Mumbai vide order dated 09.08.2024 passed for A.Y. 2013-14.
At the outset, the Counsel for the assessee vide his letter dated 26.03.2025 submitted before us that the assessee want 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. 1 issued by the Pr. CIT of Income Tax, approving the application filed by the assessee under the Vivad se Vishwas Scheme, 2024.
Aachavani Vibhag Khedut Seva Sahakari Mandali Ltd. vs. ITO Asst.Year –2013-14 - 2– 3. The Ld. Departmental Representative for the Revenue stated that he has no objection to withdrawal of the present appeal, 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 his application has been approved under Vivad se Vishwas Scheme, 2024. A reference has been made in sub- Section (1) and undertaking given under sub-Section (4) of Section 91 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.