JAYASINHJI JHALA (HUF),SURENDRANAGAR, GUJARAT vs. INCOME TAX OFFICER, WARD-1, INTERNATIONAL TAXATION, AHEMDABAD

ITA 67/RJT/2024Status: DisposedITAT Rajkot03 April 2025AY 2017-182 pages

AI SummaryN/A

What did the Tribunal hold?

The Tribunal considered the assessee's prayer for withdrawal of the appeal and the Revenue's non-objection. Consequently, the appeal was treated as withdrawn, and the Assessing Officer was directed to pass consequential orders.

What were the facts?

The assessee, through its counsel, informed the Tribunal that it had opted for the benefit of the "Direct Tax Vivad Se Vishwas Act, 2024" and filed Form No.2, receiving a copy thereof. Based on this, the assessee prayed for the withdrawal of the appeal. The Learned Departmental Representative did not raise any objection to the withdrawal.

What were the issues?

Whether an appeal should be dismissed as withdrawn when the assessee opts for the "Direct Tax Vivad Se Vishwas Act, 2024" and requests withdrawal, with no objection from the revenue.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: DR. ARJUN LAL SAINI & SHRI DINESH MOHAN SINHA

For Respondent: Shri Abhimanyu Singh Yadav, Sr-DR

Hearing: 03/04/2025Pronounced: 03/04/2025

आयकर अपीलȣय अͬधकरण, राजकोट Ûयायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT

BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER

आयकर अपील सं/.ITA No.67/RJT/2024

Ǔनधा[रणवष[/Assessment Year: 2017-18

(Hybrid Hearing)

Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri D.M Rindani, AR

राजèव कȧ ओर से/Revenue by : Shri Abhimanyu Singh Yadav, Sr-DR

सु नवाई कȧ तारȣख /Date of Hearing : 03/04/2025

घोषणा कȧ तारȣख /Date of Pronouncement : 03/04/2025

ORDER

PER DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER:

At the outset itself, Shri D.M Rindani, Learned Counsel for the assessee submitted before the Bench that assessee has opted for the benefit of the "Direct Tax Vivad Se Vishwas Act, 2024" and filed form no.2 on 28.03.2025. It is submitted that the assessee has received form no.2 thereof. We have received copy of Form No.2 issued by the Ld. Pr.CIT, Designated Authority which is filed and placed on record. In view of this, the ld.counsel submitted that assessee has

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prayed for withdrawal of the appeal to which, the learned Departmental Representative (in short "the Ld. DR") did not raise any objection.

- 2. We have heard both the parties and gone through the above letter filed by the assessee and noted that assessee has prayed for withdrawal of the appeal. The Ld. DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn. The Assessing Officer is directed to pass the consequential order. - 3. In the result, the appeal of the assessee (in ITA No. 67/RJT/2024 for AY.2017-18) is dismissed as withdrawn.

Order is pronounced in the open court on 03/04/2025.

Sd/- Sd/- (DINESH MOHAN SINHA) JUDICIAL MEMBER

(DR.ARJUNLAL SAINI) ACCOUNTANT MEMBER

राजकोट /Rajkot (True Copy) (True Copy)

िदनाकं / Date: 03/04/2025

आदेश कì ÿितिलिप अúेिषत/ Copy of the order forwarded to :

- अपीलाथê/ The Appellant - ÿÂयथê/ The Respondent - आयकर आयुĉ/ CIT - आयकर आयुĉ(अपील)/ The CIT(A) - िवभागीय ÿितिनिध, आयकर अपीलीय आिधकरण, राजकोट/ DR, ITAT, RAJKOT - गाडªफाईल/ Guard File

By order/आदशे स ,े

Assistant Registrar/Sr. PS/PS ITAT, Rajkot.

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