PINABEN PIYUSHKUMAR PATEL,RAJKOT vs. INCOME TAX OFFICER, AAYKARBHAVAN RAJKOT
Facts
The assessee filed an appeal pertaining to Assessment Year 2011-12. The assessee submitted before the bench that she has opted for the benefit of the 'Direct Tax Vivad Se Vishwas Act, 2024'. The assessee prayed for withdrawal of the appeal.
Held
The assessee prayed for withdrawal of the appeal to avail the benefit of the 'Direct Tax Vivad Se Vishwas Scheme'. The Departmental Representative did not object to the withdrawal. The Tribunal treated the appeal as withdrawn.
Key Issues
Whether the appeal can be dismissed as withdrawn upon the assessee opting for the 'Direct Tax Vivad Se Vishwas Act, 2024'?
Sections Cited
144, 147, Income Tax Act, 1961, Direct Tax Vivad Se Vishwas Act, 2024
AI-generated summary — verify with the full judgment below
Before: DR. ARJUN LAL SAINI, AM &
ITA NO. 369/RJT/2024 PINABEN PIYUSHKUMAR PATEL
IN THE INCOMETAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM & DINESH MOHAN SINHA, JM आयकरअपीलसं./ITA No.369/RJT/2024 �नधा�रणवष� / Assessment Year: (2011-12) (Hybrid Hearing) Pinaben Piyushkumar Patel Vs. Aaykar Bhawan, Race Course SHIVAM, Pramount Park, Street Ring Road, No.5, Opp. Shivalik Colony, Rajkot 360001 University Road, Rajkot 36005 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AQAPP4342A (Appellant) (Respondent) Appellant by : Withdrawal Application Respondent by : Shri Abhimanyu Singh Yadav , Ld. Sr. (DR) Date of Hearing : 04/ 03/2025 Date of Pronouncement : 20/03/2025 आदेश / O R D E R Dr. ARJUNLAL SAINI AM,
Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2011-12, is directed against the order passed by the Learned Commissioner of Income Tax (Appeal), vide order dated 29/06/2023, which in turn arises out of an order passed by the Assessing Officer, dated 12/12/2018, under section 144r.w.s. 147 of the Income Tax Act, 1961. 2.At the outset itself, Smt. Pinaben Piyuesh Kumar Patel, the assessee, submitted before the Bench that she has opted the benefit of the “Direct Tax Vivad Se Vishwas Act, 2024”. A copy of Form No. 2 under ‘the Direct Tax
ITA NO. 369/RJT/2024 PINABEN PIYUSHKUMAR PATEL
Vivad Se Vishwas Act, filed by the assessee in the Income Tax Department on 11.02.2025 was also placed before the Bench. The assessee prayed for withdrawal of the appeal to which, the learned Departmental Representative did not raise any objection.
We have heard both the parties and gone through Form 2 filed by the assessee to obtain the benefit of ‘Vivad Se Vishwas Scheme’ 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.
In the result, the appeal of the assessee (in ITA No.369/RJT/2024) is dismissed as withdrawn.
Order is pronounced on 20/03/2025, as per Rule 34 of Income Tax Appellate Tribunal, Rule 1963.
Sd/- Sd/- (DINESH MOHAN SINHA) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Rajkot (True Copy) �दनांक/ Date: 20 /03/2025 Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. Pr. CIT 5. DR/AR, ITAT, Rajkot 6. Guard File By Order
Assistant Registrar/Sr. PS/PS ITAT, Rajkot
