PRAKASH BABURAO RUPNAR ,RAJKOT vs. WARD 2(1)(2), RAJKOT, RAJKOT
Facts
The appeal filed by the assessee pertains to Assessment Year 2018-19. The assessee had opted for the benefit of the “Direct Tax Vivad Se Vishwas Scheme, 2024”. Declarations in Form No.01 and Form No. 02 were submitted and placed on record.
Held
The assessee's counsel requested withdrawal of the appeal, stating that the assessee had opted for the Vivad Se Vishwas Scheme. The Ld. Sr. DR for the Revenue had no objection. The Tribunal allowed the assessee to withdraw the appeal.
Key Issues
Whether the appeal can be dismissed as withdrawn on the basis of opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
143(3), 143(3A), 143(3B)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: DR. ARJUN LAL SAINI, AM. &
ITA-341/RJT/2024 (AY-2018-19) Prakash Baburao Rupnar Vs. ITO
IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM. & DIESH MOHAN SINHA, JM आयकरअपीलसं./ITA No.341/RJT/2024 (�नधा�रणवष� / Assessment Year: (2018-19) (Hybrid Hearing) Prakash Baburao Rupnar. Vs. The ITO Ward-2(1)(2), Rajkot. Prop. Of Prakash Bullion, Mulchand Khatri Street, Near Soni Bazar, Rajkot. �थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABOPR5709C (Respondent) Appellant by : Ms. Devina Patel, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 01 /01 /2025 Date of Pronouncement : 20 /01 /2025 आदेश / O R D E R PER DINESH MOHAN SINHA, JM: Captioned appeal filed by assessee pertaining to Assessment Year 2018-19, is directed against order passed by Commissioner Of Income Tax (Appeal), Order dated 20/03/2024, which intern arises out of order passed by Assessing Officer dated 12/04/2021 u/s 143(3) r.w.s. 143(3A) & 143(3B) of The Income Tax Act, 1964. 2. During the course of hearing Ld. Counsel for the assessee submitted that assessee has opted benefit of the “Direct Tax Vivad Se Vishwas Scheme, 2024”. Declaration in Form No.01 submitted on 25/11/2024 and Form No. 02 dated 02/12/2024 with acknowledgement number 736846891021224 are placed on record and requested for withdrawal of appeal. Page | 1
ITA-341/RJT/2024 (AY-2018-19) Prakash Baburao Rupnar Vs. ITO
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 DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee.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 both the parties 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.
In the result, the appeal of the assessee (in ITA No. 341/RJT/2024 for AY.2018-19) is dismissed as withdrawn.
Order pronounced in the open court on 20/01/2025 Sd/- Sd/- (Dr. A.L. SAINI) (DINESH MOHAN SINHA) ACCOUNTANT MEMBER JUDICIAL MEMBER Rajkot �दनांक/ Date: 20/01/2025 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
