What did the Tribunal hold?

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 The appeal was dismissed as withdrawn as the Revenue did not raise any objection.

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.

What were the issues?

Whether the appeal can be withdrawn by the assessee under the Direct Tax Vivad Se Vishwas Act, 2024.

Hotel Indralok, Junagadh vs ITO | ITAT Rajkot 2025

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: DR. ARJUN LAL SAINI, AM. &

For Appellant: Shri Samir Bhuptani, Ld. AR

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

Hearing: 21/01/2025Pronounced: 22/01/2025

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 DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, this appeal is dismissed as withdrawn.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

Order pronounced in the open court on 22/01/2025.

HOTEL INDRALOK,JUNAGADH vs. THE INCOME TAX OFFICER, JUNAGADH

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