KALPESH PANDHARINATH AGLAVE,SURAT vs. INCOME TAX OFFICER WARD-2(3)(2), SURAT

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ITA 834/SRT/2024Status: DisposedITAT Surat05 February 2025AY 2010-11Bench: SHRI BIJAYANANDA PRUSETH (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)1 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal considered the assessee's application for withdrawal of the appeal. The revenue did not object to the withdrawal. The Tribunal permitted the withdrawal with liberty to restore the appeal if the Vivad Se Vishwas scheme application is not settled.

What were the facts?

The assessee filed an appeal against an order for AY 2010-11. The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and submitted Form No.1. The assessee requested to withdraw the appeal based on this.

What were the issues?

Whether the appeal can be dismissed as withdrawn upon the assessee opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.

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 BIJAYANANDA PRUSETH & SHRI DINESH MOHAN SINHA

For Appellant: Shri Rasesh Shah, CA
For Respondent: Shri Mukesh Jain, Sr. Dr
Hearing: 05/02/2025Pronounced: 05/02/2025

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 20.06.2024 by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment year (AY) 2010-11.

2.

The learned Authorized Representative (ld. AR) of the assessee submitted that assessee has opted for the benefit of the Direct Tax Vivad Se Vishwas Scheme, 2024 (in short ‘the VSVS, 2024’). A copy of Form No.1, bearing with Acknowledgement No.850438000300125, dated 30.01.2025, was submitted by the ld. AR with a request to permit to withdraw the appeal. This fact was confronted with the learned Senior Departmental Representative (ld.

2 ITA.834/SRT/2024/AY.2010-11 Kalpesh Pandharinath Aglave

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