ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1), AHMEDABAD, AHMEDABAD V. VIPULBHAI LABHUBHAI PATEL, AHMEDABAD

ITA 6/AHD/2024

AI Insights

The case involves an appeal by the Assistant Commissioner of Income-tax against Vipulbhai Labhubhai Patel concerning the Assessment Year 2016-17. The appeal was directed against the order passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi. The core of the dispute was a contested tax amount which the assessee subsequently paid under the Direct Tax Vivad-se-Vishwas Scheme, 2024, leading to the dismissal of the appeal as the issue was rendered infructuous.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 298919 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2016-2017
• Laws Referred To: Income-tax Act, 1961, Finance (No.2) Act, 2024, Direct Tax Vivad-se-Vishwas Scheme, 2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MALARKODI R.
• Assessee Lawyers: PARIMALSINH B. PARMAR
• Section: 250; 92

Judgement Text

"आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTNAT MEMBER ITA No. 6/Ahd/2024 Assessment Year: 2016-2017 Assistant Commissioner of Income-tax, Circle-2(1)(1), Ahmedabad बनाम/ Vs. Vipulbhai Labhubhai Patel, 1, Shyam Shikhar, Opp. Dinesh Chambers, Tolnaka, Bapunagar, Ahmedabad-380024 [PAN : AGIPP 1733 H] (Appellant) (Respondent) Assessee by Shri Parimalsinh B. Parmar, AR Revenue by Ms. Malarkodi R., Sr DR Date of Hearing 06.02.2025 Date of Pronouncement 07.02.2025 आदेश/ O R D E R PER MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER : This appeal is filed by the Revenue against the order dated 06.11.2023 passed by the Commissioner of Income-tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT (A)” for short] u/s 250 of the Income-tax Act, 1961 [hereinafter referred to as “the Act” for short] for Assessment Year 2016-17. 2. At the time of hearing, the Ld. AR submitted that the assessee has filed Form No. 2 along with challan dated 01.02.2025, thereby paying the disputed amount of Rs.31,70,939/-. Therefore, the matter contested by the Revenue becomes infructuous. 3. The Ld. DR took note of the said Form No.2 issued as per Rule 5 under sub- section (1) of Section 92 of the Finance (No.2) Act, 2024, the Direct Tax Vivad-se- Vishwas Scheme, 2024, and the challan filed by the assessee. ITA No. 6/Ahd/2024 ACIT Vs. Vipulbhai Labhubhai Patel AY : 2016-17 [2] 4. We have perused Form No.2 dated 29.01.2025, issued as per Rule 5 under sub-section (1) of Section 92 of the Finance (No.2) Act, 2024 (under the Direct Tax Vivad Se Vishwas Scheme, 2024), and also that of challan dated 01.02.2025 and thus noted that the dispute in respect of ITA No. 6/Ahd/2024 for AY 2016-17 appears to be settled by the assessee. Therefore, the present appeal filed by the Revenue becomes infructuous. Hence, the appeal filed by the Revenue is disposed of/dismissed. 5. In the result, the appeal filed by the Revenue is disposed of/dismissed. Order pronounced in the open Court on 07.02.2025 at Ahmedabad. Sd/- Sd/- (NARENDRA PRASAD SINHA) (SUCHITRA R. KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad, Dated 07/02/2025 **btk आदेश की \u0018ितिलिप अ\u001aेिषत/Copy of the Order forwarded to : 1. अपीलाथ\u001d / The Appellant 2. \u0018\u001eथ\u001d / The Respondent. 3. संबंिधत आयकर आयु\" / Concerned CIT 4. आयकर आयु\" ) अपील ( / The CIT(A)- 5. िवभागीय \u0018ितिनिध , अिधकरण अपीलीय आयकर , /DR,ITAT, Ahmedabad, 6. गाड' फाईल / Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Ahmedabad 1. Date of dictation …………06.02.2025….. 1. Date on which the typed draft is placed before the Dictating Member :..… 06.02.2025…..… 2. Other Member…06.02.2025….. 3. Date on which the approved draft comes to the Sr.P.S./P.S…06.02.2025… 4. Date on which the fair order is placed before the Dictating Member for pronouncement………07.02.2025. 5. Date on which the fair order comes back to the Sr.P.S./P.S………07.02.2025.……… 6. Date on which the file goes to the Bench Clerk…07.02.2025…….…… 7. Date on which the file goes to the Head Clerk……. 8. The date on which the file goes to the Assistant Registrar for signature on the order………… 9. Date of Despatch of the Order "