VIPULBHAI BABUBHAI AMIPARA,JETPUR vs. INCOME TAX OFFICER, WARD 1(2)(5), RAJKOT

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ITA 293/RJT/2023Status: DisposedITAT Rajkot28 March 2025AY 2012-13Bench: DR. ARJUN LAL SAINI, AM. & DINESH MOHAN SINHA (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee's counsel requested to withdraw the appeal to opt for VSVS, 2024. The DR did not object to this request. The Tribunal heard both parties and allowed the assessee to withdraw the appeal.

What were the facts?

The assessee filed an appeal against a penalty order passed by the Assessing Officer under section 271(1)(c) of the Income Tax Act, 1961, which was confirmed by the CIT(A). During the course of arguments, the assessee's counsel intimated that the assessee intended to opt for VSVS, 2024 for the appeal and requested to withdraw the current appeal.

What were the issues?

Whether the assessee should be permitted to withdraw the appeal to opt for VSVS, 2024.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: DR. ARJUN LAL SAINI, AM. &

For Appellant: Shri Mehul Ranpura, Ld. AR
For Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Hearing: 27/03/2025Pronounced: 28/03/2025

आदेश / O R D E R PER DINESH MOHAN SINHA, JM:

1.

Captioned appeal filed by the assessee, pertaining to assessment year(A.Y.) 2012-13, is directed against the order passed by the Learned Commissioner of Income Tax (Appeal), vide order dated 08.08.2022, which in turn arises out of a penalty order passed by Assessing officer u/s 271(1)(c) of the Income Tax Act, 1961, vide order dated 17.01.2022.

2.

During the course of argument of the Ld. AR of the assessee has intimated through application:

“Intimation for opting of VSVS, 2024 for appeal filed for AY 2012-13 against the order u/s. 250 of the Act in respect of order passed u/s. 271(1)(c) of the Act and request to withdrawal of appeal filed. Form No. 2 acknowledgement for filing the application for VSVS – 2025 and the same is place on record.” 3. On the contrary, the Ld. DR of the revenue has not objected to the prayer of the Ld. AR.

4.

We have heard both the parties and we permit the assessee to withdrawal of the appeal. Therefore, the appeal is dismissed as withdrawn.

Order pronounced in the open court on 28/03/2025.

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