ALPANABA PRAVINSINH JADEJA,RAJKOT vs. THE ITO WD-1 (1) (3), RAJKOT

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ITA 835/RJT/2024Status: DisposedITAT Rajkot24 March 2025AY 2017-18Bench: DR. ARJUN LAL SAINI, AM & DINESH MOHAN SINHA (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee received an order in Form No. 4 (Dispute Settled) under the scheme. The Revenue Department did not object to the withdrawal. The Tribunal permitted the assessee to withdraw the appeal.

What were the facts?

The assessee filed an appeal against an order passed by the Commissioner of Income Tax (Appeals). During the hearing, the assessee requested to withdraw the appeal, having applied for settlement of dispute under the "Direct Tax Vivad Se Vishwas Scheme, 2025".

What were the issues?

Whether the assessee should be permitted to withdraw the appeal for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: DR. ARJUN LAL SAINI, AM &

Hearing: 19.03.2025

आदेश /O R D E R

PER DINESH MOHAN SINHA, JM:

1.

Captioned appeal filed by the assessee, is directed against the order passed by the Commissioner of Income Tax (Appeals), Rajkot under Section 143(3) of the Income Tax Act, 1961, was rejected.

2.

During the course of hearing, the assessee prayed for withdrawal of the appeal, to which is pending before your god self. The assessee has applied for settlement of dispute under the scheme of the “Direct Tax Vivad Se Vishwas Scheme, 2025”

3.

That the assessee has received an order in Form No. 4 (Dispute Settled) issued by Revenue Department copy of order (Form No. 4) is placed on record.

4.

That the Learned Senior Departmental Representative (DR) did not raise any objection.

5.

Keeping in view of the aforesaid circumstances. We permit the assessee for withdrawal of the appeal.

Order is pronounced in the open court on 24/03/2025.

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