GOPALBHAI SHAMJIBHAI PATEL,JASDAN vs. INCOME TAX OFFICER, WARD-2(2),, RAJKOT
Facts
The assessee filed an appeal against the order passed by the CIT(A) for Assessment Year 2004-05. During the hearing, the assessee submitted a letter stating they had opted for the "Direct Tax Vivad Se Vishwas Scheme, 2024" and requested withdrawal of the appeal.
Held
The assessee requested withdrawal of the appeal as they had opted for the "Direct Tax Vivad Se Vishwas Scheme, 2024". The Revenue had no objection to the withdrawal.
Key Issues
Whether the appeal can be withdrawn by the assessee after opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
143(3), 250, Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: DR. ARJUN LAL SAINI, AM. &
IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM. & DINESH MOHAN SINHA, JM आयकरअपीलसं./ITA No.198/RJT/2017 �नधा�रणवष� / Assessment Year: (2004-05) (Hybrid Hearing) Gopalbhai Shamjibhai Patel Vs. The ITO, Jairam Plot, B/h. New Bus Satnd Ward 2(2) Jasdan Rajkot. �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AGYPP9175B (Appellant) (Respondent) Appellant by : Shri Chetan Agarwal, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 12 / 02 /2025 Date of Pronouncement : 13/ 02 /2025 आदेश / O R D E R PER DR. A. L. SAINI, AM:
Captioned appeal filed by assessee, pertaining to Assessment Year 2004- 05, is directed against the order passed by the Commissioner Of Income Tax (Appeal), vide order dated 18/01/2017, which in turn arises out of an order passed by the Assessing Officer, dated 03/01/2013, u/s 143(3) r.w.s. 250 of the Income Tax Act, 1961. 2. By way of letter dated 12/02/2025 assessee submitted that he has opted benefit of the “Direct Tax Vivad Se Vishwas Scheme, 2024”. Form No.02 dated 28/01/2025 with acknowledgement number 781898780281224 is placed on record and requested for withdrawal of the appeal.
On the other hand, the Ld. Sr. DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee.
We have heard the matter and gone through request of the assessee and noted that assessee has prayed for withdrawal of the appeal. We allow assessee to withdraw the appeal.
In the result, the appeal of the assessee (in ITA No. 198/RJT/2017 for AY.2004-05) is dismissed as withdrawn.
Order pronounced in the open court on 13 / 02 /2025.
Sd/- Sd/- (DINESH MOHAN SINHA) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Rajkot �दनांक/ Date: 13 / 02 /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
