HOTEL INDRALOK,JUNAGADH vs. THE INCOME TAX OFFICER, JUNAGADH
Facts
The assessee opted for the benefit of the 'Direct Tax Vivad Se Vishwas Act, 2024' and filed Form No. 2, along with paying the determined tax. The assessee then prayed for the withdrawal of the appeal.
Held
The Assessing Officer was directed to pass a consequential order as per the CBDT Circular. The appeal was dismissed as withdrawn as the Revenue did not raise any objection.
Key Issues
Whether the appeal can be withdrawn by the assessee under the Direct Tax Vivad Se Vishwas Act, 2024.
Sections Cited
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, AM. &
ITA-869/RJT/2024 (AY-2009-10) Hotel Indralok Vs. ITO Ward-2 Junagadh
IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM. & DIESH MOHAN SINHA, JM आयकर अपीलसं./ITA No. 869/RJT/2024 (�नधा�रण वष� / Assessment Year: (2009-10) (Hybrid Hearing) Hotel Indralok. Vs. ITO Ward-1, Junagadh. Opp Railway Workshop, Station Road, Near Majevadi Gate, Junagadh. �थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABCFS2726C (Appellant) (Respondent) Appellant by : Shri Samir Bhuptani, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 21/01/2025 Date of Pronouncement : 22/01/2025 आदेश / O R D E R PER DINESH MOHAN SINHA, JM:
At the outset itself, Shri Samir Bhuptani, Learned Counsel for the assessee, submitted before the Bench that assessee has opted the benefit of the “Direct Tax Vivad Se Vishwas Act, 2024”. A copy of Form No. 2 under ‘the Direct Tax Vivad Se Vishwas Act, filed by the assessee in the Income Tax Department and also paid the tax determined in Form No. 2 were also placed before the Bench. Shri Samir Bhuptani, on behalf of the assessee, by way of a letter dated 16/01/2025, submitted that assessee has prayed for withdrawal of the appeal to which, the Ld. Sr. DR did not raise any objection.
ITA-869/RJT/2024 (AY-2009-10) Hotel Indralok Vs. ITO Ward-2 Junagadh
We gone through the Form No.2 along with Acknowledgement No.802700261020125 filed by the assessee to obtain the benefit of ‘Vivad Se Vishwas Scheme’ and noted that assessee has prayed for withdrawal of the appeal. The Ld. Sr. DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, this appeal is dismissed as withdrawn. The Assessing Officer is directed to pass the consequential order as per CBDT Circular No.03/2021 dated 04.03.2021.
In the result, the appeal of the assessee (in ITA No. 869/RJT/2024 for AY.2009-10) is dismissed as withdrawn.
Order pronounced in the open court on 22/01/2025.
Sd/- Sd/- (Dr. A.L. SAINI) (DINESH MOHAN SINHA) ACCOUNTANT MEMBER JUDICIAL MEMBER Rajkot �दनांक/ Date:22/01/2025 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
