BALAJI AGENCY,RAJKOT vs. PCIT, RAJKOT-1, RAJKOT

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ITA 375/RJT/2024Status: DisposedITAT Rajkot27 February 2025AY 2014-15Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee prayed for withdrawal of the appeal and the Ld. DR did not raise any objection. Therefore, the appeal was treated as withdrawn.

What were the facts?

The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and filed Form No. 2. The assessee also submitted a letter to the Tribunal requesting withdrawal of the appeal. The Ld. DR did not object to the withdrawal.

What were the issues?

Whether the appeal can be dismissed as withdrawn based on the assessee's opting for the Vivad Se Vishwas Scheme and the Ld. DR's no objection.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Scheme, 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 Appellant: Shri Samir Bhuptani, Ld.AR
For Respondent: Shri Sanjay Punglia, Ld. Sr. DR
Hearing: 26/02/2025Pronounced: 27/02/2025

आदेश / O R D E R

PER DR. A. L. SAINI, AM:

1.

At the outset itself, Shri Samir Bhuptani, Learned Counsel for the assessee submitted before the Bench that assessee has opted for the benefit of the “Direct Tax Vivad Se Vishwas Scheme, 2024” and filed Form no.2 dated 28.01.2025. The assessee has received Form no.2. A letter dated 04.02.2025 signed by the assessee, to this effect addressed to the Tribunal along with copy of Form No.2 issued by the Ld. Pr. CIT, Designated Authority are also filed and placed on record. In view of this, the Ld. Counsel submitted that assessee has prayed for

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 DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.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.

Order is pronounced in the open court on 27/02/2025

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