AVNISH HARAKHCHAND GUDHKA,JAMNAGAR vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX, JAMNAGAR, JAMNAGAR

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ITA 433/RJT/2023Status: DisposedITAT Rajkot30 January 2025AY 2013-14Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)1 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had prayed for withdrawal of the appeal and the Ld. DR had no objection. Consequently, the appeal was treated as withdrawn, and the Assessing Officer was directed to pass consequential orders.

What were the facts?

The assessee, through their counsel, submitted that they had opted for the benefit of the "Direct Tax Vivad Se Vishwas Act, 2024" and filed Form No.1. They also received Form No.2 and submitted copies to the Tribunal. The assessee prayed for withdrawal of the appeal.

What were the issues?

Whether the appeal can be dismissed as withdrawn in light of the assessee opting for the "Direct Tax Vivad Se Vishwas Act, 2024".

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 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

Hearing: 30/01/2025Pronounced: 30/01/2025

ORDER PER DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER: At the outset itself, Shri Malay Koticha, Learned Counsel for the assessee submitted before the Bench that assessee has opted for the benefit of the “Direct Tax Vivad Se Vishwas Act, 2024” and filed form no.1 on 25.12.2024. It is submitted that the assessee has received form no.2 thereof. A letter dated 22.1.2025 digitally 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 withdrawal of the appeal to which, the Avnish Harakhchand Gudhka (AY : 2013-14) 2 learned Departmental Representative (in short “the Ld. DR”) did not raise any objection.

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 DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.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

In the result, the appeal of the assessee (in AY.2013-14) is dismissed as withdrawn.

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