NIHAR PRABHATBHAI DESAI,AHMEDABAD vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT PRESENT JURISDICTION THE ITO, WARD-3(3)(1), AHMEDABAD

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ITA 908/AHD/2023Status: DisposedITAT Ahmedabad29 November 2024AY 2020-21Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal recorded the submission of the assessee's counsel and dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against the assessment order for AY 2020-21. The assessee's counsel sought permission to withdraw the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

Assessment Year 2020-21 Nihar Prabhatbhai Desai Assessment Unit, A/1, 3rd Floor, Income Tax Safal Profitaire, Vs Department Corporate Road, Present Jurisdiction Prahladnagar, The ITO, Ahmedabad-380015 Ward-3(3)(1), Gujarat Ahmedabad PAN: AKSPD7189F (Appellant) (Respondent) Assessee Represented: Shri Mehul K. Patel, Advocate Revenue Represented: Shri Sanjay, Sr.D.R. Date of hearing : 27-11-2024 Date of pronouncement : 29-11-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the appellate order dated 19.09.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2020-21.

A.Y. 2020-21 Page No 2 Nihar Prabhatbhai Desai vs. ITO

2.

At the outset, the Ld. Counsel seek permission to withdraw the above appeal as the assessee is filing application under the Vivad Se Vishwas Scheme 2024.

3.

Recording the above submission, the appeal filed by the Assessee is hereby dismissed as withdrawn.

Order pronounced in the open court on 29-11-2024 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 29/11/2024 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद

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