CHARVI EXTRUSION,JAMNAGAR vs. ITO, WARD-1(3), JAMNAGAR, JAMNAGAR

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ITA 39/RJT/2024Status: DisposedITAT Rajkot02 April 2025AY 2016-17Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal heard both parties and noted the assessee's prayer for withdrawal. With no objection from the Revenue, the appeal was treated as withdrawn. The Assessing Officer was directed to pass a consequential order.

What were the facts?

The assessee opted for the benefit of the 'Direct Tax Vivad Se Vishwas Act, 2024' and filed Form No.2. The assessee also submitted Form No.4, praying for the withdrawal of the appeal. The Departmental Representative had no objection to the withdrawal.

What were the issues?

Whether the appeal can be withdrawn by the assessee under the Direct Tax Vivad Se Vishwas Act, 2024.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2024

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: 02/04/2025Pronounced: 02/04/2025

सुनवाई क" तार"ख /Date of Hearing : 02/04/2025 घोषणा क" तार"ख /Date of Pronouncement : 02/04/2025 ORDER PER DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER:

At the outset itself, Shri Mehul Ranpura, 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 13.03.2025. 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 M/s. Charvi Extrusion 2 and placed on record. We have also received Form No.4 issued by the Ld.PCIT dated 13.03.2025. In view of this, the ld.counsel submitted that assessee has 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 DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.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.

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