VISHAL SURYAKANT PATEL,ANAND vs. THE DCIT, KHEDA CIRCLE, NADIAD

This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi (hereinafter referred to as "CIT(A)" for short), dated01.01.2024 passed under Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for Assessment Year (AY) 2012-13.

At the outset, it was brought to the notice of the bench by the Ld. AR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Scheme, 2024” and has already submitted Form 1 before the designated authority. He also submitted that the Form 2 has already been issued by the designated authority which is placed on record.

Keeping in view the exercise of option by the assessee to opt for the scheme, the appeal of the assessee is being dismissed as infructuous.

In the result, the appeal of the assessee is dismissed.