SOHANLAL G CHOPRA (HUF),SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(2), SURAT
Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2014-15. The assessee had applied for the benefits of the Direct Vivad Se Vishwas-2024 scheme and paid the tax as determined by the designated authority.
Held
The assessee requested to withdraw the appeal, and the revenue had no objection. The tribunal considered the submissions and the facts, including the application under DTVSV-2024 and payment of tax.
Key Issues
Whether the appeal can be withdrawn by the assessee after applying for the Vivad Se Vishwas scheme.
Sections Cited
254(1) of Income Tax Act, Direct Vivad Se Vishwas-2024
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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. 900/SRT/2023 (AY 2014-15) (Physical hearing) Sohanlal G. Chopra (HUF), DCIT, C-705, Surya Complex, Circle 1(1)(2), बनाम City Light Road, Surat-395007, Surat. Vs [PAN : AAQHS 8292 E] अपीलाथ�/Appellant ��थ� /Respondent
िनधा�रती की ओर से /Assessee by Shri Hardik Vora, A.R. राज� की ओर से /Revenue by Shri Mukesh Jain– Sr. DR सुनवाई की तारीख/Date of hearing 29.01.2025 उद्घोषणा की तारीख/Date of pronouncement 29.01.2025 Order under section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: This appeal by the assessee is directed against the order of learned Commissioner 1. of Income Tax (Appeals)-11, Ahmedabad (in short, the ld. CIT(A)) dated 25/09/2023 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 DIN/acknowledgement No. 770328920241224 dated 24/12/2024. The assessee has also paid tax as per the order of designated authority, copy of challan of final payment of tax dated 13/01/2025 of Rs. 9,05,680/- is also filed on record. The learned counsel for the assessee further submits that he may be allowed to withdraw this appeal.
Sohanlal G. Chopra (HUF) ITA No. 900/Srt/2023 (AY 2014-15) 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 DR) for the Revenue submits that he has no objection, if the appeal of the assessee is dismissed as “withdrawn” as suggested by this Bench. 4.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 29/01/2025.
Sd/- Sd/- (BIJAYANANDA PRUSETH) (PAWAN SINGH) Accountant Member Judicial Member सूरत / Surat Dated: 29 /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 2
