What did the Tribunal hold?

The Tribunal heard both parties and perused the submitted documents. Given no objection from the revenue and the assessee's intent to withdraw, the appeals were permitted to be withdrawn.

The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and filed Form Nos. 1 and 2, which were submitted to the Tribunal. The revenue's representative had no objection to the withdrawal of the appeals.

What were the issues?

Whether the appeals could be permitted to be withdrawn by the assessee subsequent to opting for the Vivad Se Vishwas Scheme.

Laxman N. Tejwani, Valsad vs ITO | s.250 | ITAT Surat 2025

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI PAWAN SINGH & SHRI BIJAYANANDA PRUSETH

For Appellant: Shri Krunal Masrani, CA

For Respondent: Shri Mukesh Jain, Sr. Dr

Hearing: 19/02/2025Pronounced: 19/02/2025

PER BENCH: These four appeals by the assessee emanate from the orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 30.09.2024 and 23.10.2024 by the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment years (AYs) 2013-14 and 2014-15. 2. The learned Authorized Representative (ld. AR) of the assessee by way of letters dated 06.01.2025, submitted that the assessee has opted for the benefit of the Direct Tax Vivad Se Vishwas Scheme, 2024 (in short, ‘DTVSVS, 2024’). The copies of Form Nos.2 issued by the PCIT-1, Surat on 2 ITA Nos..1223 to 1226/SRT/2024/AYs.2013-14 & 2014-15 Laxman N. Tejwani 26.12.2024 and 28.12.2024, for AYs.2013-14 and 2014-15 respectively, are also filed before the Tribunal.

We have heard both the parties and perused the materials available on record. We have also gone through the Form Nos.1 as well as Form Nos.2, dated 26.12.2024 and 28.12.2024, issued by the Designated Authority under the DTVSVS, 2024. The learned Senior Departmental Representative (ld. Sr. DR) for the revenue did not have any objection, if these four appeals are permitted to be withdrawn by the assessee. Consequently, we permit these four appeals to be withdrawn by the assessee.

In the result, appeals of the assessee are dismissed as withdrawn. Order pronounced on 19/02/2025 in the open court. (PAWAN SINGH) (BIJAYANANDA PRUSETH) JUDICIAL MEMBER ACCOUNTANT MEMBER Surat, Dated: 19/02/2025 SAMANTA Copy to:

Appellant

Respondent

CIT(A)

CIT

Guard File // By order ////

LAXMAN N. TEJWANI,VALSAD vs. ITO, WARD-5, VAPI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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