SHRI DALSUKHBHAI KADVABHAI SENJALIYA,JETPUR vs. THE ITO, WARD-1(1), RAJKOT
Facts
The assessee filed an appeal against the Commissioner of Income Tax (Appeals) order for Assessment Year 2003-04, which stemmed from an Assessing Officer's order passed under section 143(3) of the Income Tax Act, 1961. The assessee subsequently opted for the "Direct Tax Vivad Se Vishwas Scheme, 2024" and requested to withdraw the appeal.
Held
The Tribunal considered the assessee's request for withdrawal and noted that the Ld. Sr. DR for the Revenue had no objection to the withdrawal. Accordingly, the Tribunal allowed the assessee to withdraw the appeal.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the assessee's election for the "Direct Tax Vivad Se Vishwas Scheme, 2024".
Sections Cited
143(3)
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.95/RJT/2020 �नधा�रणवष� / Assessment Year: (2003-04) (Hybrid Hearing) Shri Dalsukhbhai Kadvabhai Vs. The ITO, Senjaliya Ward 1(1) Prop.Nishan Enterprise Aaykar bhavan Patel Chowk, Navagadh Rajkot. Jetpur. �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AGRPS8048M (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 2003- 04, is directed against order passed by Commissioner Of Income Tax (Appeal), vide order dated 16/11/2018, which in turn arises out of an order passed by the Assessing Officer dated 28/02/2006 u/s 143(3) of the Income Tax Act, 1961. 2. By way of letter dated 01/01/2025 assessee submitted that he has opted benefit of the “Direct Tax Vivad Se Vishwas Scheme, 2024”. Form No.02 dated 28/12/2024 with acknowledgement number 783428340281224 is placed on record and requested for withdrawal of the appeal. Page | 1
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 DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee.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. 95/RJT/2020 for AY.2003-04) 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