MUKESHBHAI ISHWARBHAI PATEL,BARDOLI vs. INCOME TAX OFFICER-WARD-1, BARDOLI

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ITA 575/SRT/2024Status: DisposedITAT Surat07 March 2025AY 2017-18Bench: SHRI SIDDHARTHA NAUTIYAL (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's application for withdrawal and noted that the application under the Vivad se Vishwas Scheme, 2024 has been approved. The Tribunal allowed the withdrawal request.

What were the facts?

The assessee filed an appeal against the order of the Ld. CIT(A). The assessee's counsel submitted that the assessee wishes to withdraw the appeal as they have opted for the Vivad se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal can be dismissed as withdrawn on the grounds of opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 92,Section 93

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI SIDDHARTHA NAUTIYAL & SHRI BIJAYANANDA PRUSETH

For Appellant: Shri Dhaval Mehta, A.R
For Respondent: Shri Mukesh Jain, Sr. DR
Hearing: 27.02.2025Pronounced: 07.03.2025

(Assessment Year: 2017-18) Mukeshbhai Ishwarbhai Patel, Vs. Income Tax Officer, 43, Sanskruti Duplex Bunglow, Ward-1, Opp. Mamta Hospital, Bardoli, Bardoli Gujarat-394601 [PAN No.ARNPP8198R] (Appellant) .. (Respondent) Appellant by : Shri Dhaval Mehta, A.R. Respondent by: Shri Mukesh Jain, Sr. DR Date of Hearing 27.02.2025 Date of Pronouncement 07.03.2025 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 23.02.2024 passed for A.Y. 2017-18.

2.

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

Mukeshbhai Ishwarbhai Patel vs. ITO Asst.Year –2017-18 - 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.

4.

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) and Undertaking given under sub-Section (2) of Section 92 r.w.s. 93 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.

5.

In the result, the captioned appeal is dismissed as withdrawn. Order pronounced under proviso to Rule 34 of ITAT Rules, 1963 on 07/03/2025

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