MATHURBHAI N. PATEL,BHAGYODAY IND ESTATE vs. INCOME TAX OFFICER, AAYKAR BHAVAN
Facts
The assessee filed an appeal against the CIT(A) order for AY 2014-15. During the hearing, the assessee informed the Tribunal that they had applied for the Direct Vivad Se Vishwas-2024 (DTVSV-2024) scheme, received acknowledgement Form No. 1, and paid the determined tax. Consequently, the assessee requested to withdraw the appeal, a request to which the Revenue had no objection.
Held
The Tribunal, noting the assessee's participation in the DTVSV-2024 scheme and payment of the determined tax, dismissed the appeal as 'withdrawn'. It granted liberty to both the assessee and the Revenue to file a Miscellaneous Application for restoration if the DTVSV-2024 application is not finally settled for any reason.
Key Issues
Whether an appeal should be dismissed as withdrawn when the assessee has opted for the Direct Vivad Se Vishwas-2024 scheme and paid the tax liability.
Sections Cited
254(1)
AI-generated summary — verify with the full judgment below
आयकर अपीलीय अिधकरण, सूरत �ायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 154/SRT/2024 (AY 2014-15) (Hybrid hearing) Mathurbhai N. Patel, Income Tax Officer, 333, Bhagyoday Ind. Estate, Puna Ward-2(3)(3), बनाम Kumbhariya Road, Surat. Vs Surat, Gujarat-395010. [PAN : ADIPP 4560 B] अपीलाथ�/Appellant ��थ� /Respondent
िनधा�रती की ओर से /Assessee by Shri Rasesh Shah, CA राज� की ओर से /Revenue by Shri Mukesh Jain– Sr. DR सुनवाई की तारीख/Date of hearing 27.01.2025 उद्घोषणा की तारीख/Date of pronouncement 27.01.2025 Order under section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 15/12/2023 for the Assessment Year-2014-15. 2. At the outset of hearing, the learned Authorised Representative (ld. AR) of the assessee submits that the assessee has applied for seeking the benefits of Direct Vivad Se Vishwas-2024 (DTVSV-2024) and has received Form No. 1 vide acknowledgement No. 796542990311224 dated 31/12/2024 and his application has been accepted. The assessee has also paid tax as per the order of designated authority. The learned counsel for the assessee further submits that he may be allowed to withdraw this appeal. 3. On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) for the Revenue submits that he has no objection, if the appeal of the assessee is dismissed as “withdrawn” as suggested by this Bench.
ITA 154/Srt/2024 Mathurbhai N Patel Vs ITO 4. We have considered the rival submissions of both the parties and considering the facts that the assessee has already filed application before the prescribed authority under DTVSV-24 and have paid the tax liability as determined by designated authority. Hence, this appeal of the assessee is dismissed as “withdrawn” with liberty to the assessee as well as to the revenue that in case, if the application preferred by the assessee under DTVSV-2024 do not get finally settled for any reason whatsoever, then both the parties are at liberty to prefer Miscellaneous Application before this Tribunal for restoration of this appeal or any further direction and in such event, the appeal shall get restored. The Assessing Officer is directed to pass the consequential order. 5. In the result, this appeal of the assessee is dismissed as withdrawn. Order announced in open Court on 27/01/2025. Sd/- Sd/- (BIJAYANANDA PRUSETH) (PAWAN SINGH) लेखा सद�/Accountant Member �ाियक सद�/Judicial Member सूरत / Surat Dated: 27/01/2025 *Ranjan आदेश की �ितिलिप अ�ेिषत/ Copy of the order forwarded to : अपीलाथ�/ The Appellant ��थ�/ The Respondent आयकर आयु�/ CIT िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, सूरत/ DR, ITAT, SURAT गाड� फाईल/ Guard File
By order/आदेश से,
सहायक पंजीकार आयकर अपीलीय अिधकरण, सूरत
