JAGDISHBHAI CHHAGANBHAI PATEL,SURAT vs. ITO, WARD-2(3)(2), SURAT

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ITA 991/SRT/2024Status: DisposedITAT Surat20 February 2025AY 2018-19Bench: SHRI PAWAN SINGH (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee sought permission to withdraw the appeal due to opting for the Vivad Se Vishwas scheme. The Senior Departmental Representative did not object to the withdrawal request. The Tribunal agreed to treat the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against the order passed under section 250 of the Income-tax Act, 1961. During the hearing, the assessee's Authorized Representative stated that the assessee has opted for the Direct Tax Vivad Se Vishwas, 2024 scheme.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Direct Tax Vivad Se Vishwas, 2024 scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI PAWAN SINGH & SHRI BIJAYANANDA PRUSETH

For Appellant: Ms. Dalzin Madan, CA
For Respondent: Shri Mukesh Jain, Sr. Dr
Hearing: 20/02/2025Pronounced: 20/02/2025

आदेश / O R D E R

PER BIJAYANANDA PRUSETH, AM:

1.

This appeal by the assessee emanates from the order passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 29.07.2024 by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment year (AY) 2018-19.

2.

At the outset of hearing, the learned Authorized Representative (ld. AR) of the assessee submits that assessee has opted for Direct Tax Vivad Se Vishwas, 2024 (in short, ‘DTVSV, 2024’) and hence seeks permission of the Tribunal to withdraw the appeal, to which, the learned Senior Departmental Representative (ld. Sr. DR) did not raise any objection. Consequently, we treat this appeal as withdrawn.

2 ITA.991/SRT/2024/AY.2018-19 Jagdishbhai Chhaganbhai Patel

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