What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad se Vishwas Scheme. Consequently, the appeal was rendered infructuous.

The assessee filed an appeal against the CIT(A)'s order for AY 2012-13. The assessee subsequently opted for the Direct Tax Vivad se Vishwas Scheme, 2024 and submitted the necessary forms.

What were the issues?

Whether the appeal remains maintainable after the assessee opts for the Vivad se Vishwas Scheme.

Vishal Suryakant Patel, Anand vs DCIT | ITAT Ahmedabad 2024

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE-SHRI SIDDHARTHA NAUTIYAL

For Appellant: Shri Samir Vora, AR

For Respondent: Shri VK Mangla, Sr DR

Hearing: 18.12.2024Pronounced: 19.12.2024

PER DR. B.R.R. KUMAR, VICE-PRESIDENT :

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.

The order is pronounced in the open Court on 19.12.2024

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

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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