SHRI JIGNESH RAMESHBHAI VIRAMGAMI,AHMEDABAD vs. THE ITO WARD-3, , SURENDRANAGAR

ITA 208/RJT/2023Status: DisposedITAT Rajkot27 March 2025AY 2016-172 pages

AI SummaryN/A

What did the Tribunal hold?

Given the assessee's request to withdraw the appeal due to participation in the Vivad Se Vishwas scheme and the Departmental Representative's lack of objection, the Tribunal decided to dismiss the appeal as withdrawn. The Assessing Officer was directed to pass consequential orders in light of this decision.

What were the facts?

The assessee, Shri Jignesh Rameshbhai Viramgami, had filed an appeal against the Income Tax Officer for Assessment Year 2016-17. During the hearing, the assessee's counsel informed the Tribunal that the assessee had opted for the benefit of the "Direct Tax Vivad Se Vishwas Act, 2024" and had duly filed and received Form No. 2 under the scheme.

What were the issues?

Whether the appeal filed by the assessee should be dismissed as withdrawn, considering the assessee's election to avail the benefits under the "Direct Tax Vivad Se Vishwas Act, 2024".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

PER DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER:

At the outset itself, Shri Maulik Kansara, 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 02.12.2024. 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 prayed for withdrawal of the appeal to which, the learned Departmental Representative (in short “the Ld. DR

Recent GST High Court judgments

Search GST case law →