HARILAL LAKHAMSHI JEWELLERS PRIVATE LIMITED,GANDHIDHAM vs. AO, GANDHIDHAM

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ITA 25/RJT/2024Status: DisposedITAT Rajkot03 February 2025AY 2014-15Bench: DR. ARJUN LAL SAINI, AM. & DINESH MOHAN SINHA (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had prayed for withdrawal of the appeal and the Revenue had no objection. Accordingly, the Tribunal allowed the assessee to withdraw the appeal.

What were the facts?

The assessee filed an appeal against the order passed by the Commissioner of Income Tax (Appeal). The assessee submitted a withdrawal application, stating that they have opted for the "Direct Tax Vivad Se Vishwas Scheme, 2024".

What were the issues?

Whether the appeal can be dismissed as withdrawn based on the assessee's opting for the "Direct Tax Vivad Se Vishwas Scheme, 2024".

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: DR. ARJUN LAL SAINI, AM. &

For Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Assessment Year: (2014-15) (Hybrid Hearing) Harilal Lakhamshi Jewellers Private Vs. The ACIT, Circle Gandhidham. Limited. Haribhai Soni Building, L.B. Shastri Road, Anjar, Kachchh. �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCM2942H (Respondent) Appellant by : Withdrawal Application by the assessee Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 30 /01 /2025 Date of Pronouncement : 03 /02 /2025 आदेश / O R D E R PER DINESH MOHAN SINHA, JM: Captioned appeal filed by assessee pertaining to Assessment Year 2014- 15, is directed against order passed by Commissioner Of Income Tax (Appeal), Order dated 03/10/2023, which intern arises out of order passed by Assessing Officer dated 31/01/2018 u/s 143(3) r.w.s. 144C(3) of The Income Tax Act, 1961.

2.

By way of letter dated 24/12/2024 assessee submitted that he has opted benefit of the “Direct Tax Vivad Se Vishwas Scheme, 2024”. Form No.02 dated 16/12/2024 with acknowledgement number 755219021161224 is placed on record and requested for withdrawal of appeal.

ITA-25/RJT/2024 (AY 2014-15) Harilal Lakhamshi Jewellers Vs. ACIT, Gandhidham.

3.

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 DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee.

4.

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 withdrawal the appeal.

Order pronounced in the open court on 03/02/2025

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