What did the Tribunal hold?

The Tribunal considered the submissions of the assessee and the revenue. Since the assessee had opted for the VSVS Scheme and the revenue had no objection, the appeals were permitted to be withdrawn.

The assessee filed two appeals against the orders of the CIT(A) for AY 2016-17 and 2017-18. The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and submitted relevant forms and letters to withdraw the appeals.

What were the issues?

Whether the appeals can be dismissed as withdrawn upon the assessee opting for the Vivad se Vishwas Scheme.

Chhaganbhai Chhitabhai Patel, Na vs Arivs.Income Tax Officer, Ward-1… | ITAT Surat 2025

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI PAWAN SINGH & SHRI BIJAYANANDA PRUSETH

For Appellant: Shri Sujesh C. Suratwala, CA

For Respondent: Shri Mukesh Jain, Sr. Dr

Hearing: 27/01/2025Pronounced: 27/01/2025

आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: These two appeals by the assessee emanate from the order passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 24.11.2023 and 19.02.2024 by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment years (AY) 2016-17 and 2017-18 respectively. 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’). The copies of Form No.2 issued by the PCIT dated 09.01.2025 and 16.01.2025 are filed before the Tribunal. The ld. AR submitted letter dated 17.01.2025 with a request to permit to withdraw the appeals in (AY.2017-18).

We have heard both the parties and perused the materials available on record. We have also gone through the Form No.2, dated 09.01.2025 and 16.01.2025 filed by the assessee to opt the benefit of ‘VSVS, 2024’. The learned Senior Departmental Representative (ld. Sr. DR) for the revenue did not have any objection if both appeals are permitted to be withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.

In the result, both the appeals of the assessee are dismissed as withdrawn.

CHHAGANBHAI CHHITABHAI PATEL,NA vs. ARIVS.INCOME TAX OFFICER, WARD-1, NAVSARI

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