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

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ITA 1320/AHD/2024Status: DisposedITAT Ahmedabad19 December 2024AY 2012-13Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL (Judicial Member)2 pages

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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.

2.

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.

ITA No.1320/Ahd/2024 Vishal Suryakant Patel Vs. DCIT Asst. Year : 2012-13 - 2–

3.

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.

4.

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

The order is pronounced in the open Court on 19.12.2024

Sd/- Sd/-

(SIDDHARTHA NAUTIYAL) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad; Dated 19/12/2024 btk आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��थ� / The Respondent. 2. संबंिधत आयकर आयु� / Concerned CIT 3. 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation ….18.12.2024 2. Date on which the typed draft is placed before the Dictating Member …18.12.2024 3. Other Member…18.12.2024….……………… 4. Date on which the approved draft comes to the Sr.P.S./P.S …18.12.2024……. 5. Date on which the fair order is placed before the Dictating Member for pronouncement…19.12.2024… 6. Date on which the fair order comes back to the Sr.P.S./P.S …19.12.2024…………. 7. Date on which the file goes to the Bench Clerk …19.12.2024…………….. 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order 10. Date of Dispatch of the Order……………………………………

VISHAL SURYAKANT PATEL,ANAND vs THE DCIT, KHEDA CIRCLE, NADIAD | BharatTax