CHIRAGKUMAR VITHALBHAI DOBARIYA,SURAT V. INCOME TAX OFFICER, WARD 9(1), SURAT

ITA 755/SRT/2024

AI Insights

The case involves two appeals by Chiragkumar Vithalbhai Dobariya against the orders of the National Faceless Appeal Centre, Delhi, for the assessment year 2001-2002. The appeals were related to the Income Tax assessments. The assessee had applied for the Vivad se Visvas Scheme -2024, which was accepted, and the tax liability as determined by the designated authority was paid. Consequently, the assessee requested to withdraw both appeals, which was not objected to by the Revenue. The tribunal dismissed the appeals as withdrawn, with a provision for restoration if the VSV-24 applications are not settled.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 106899 (ITAT-SURAT)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2001-2002
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MUKESH JAIN
• Assessee Lawyers: P. M. JAGASHETH

Judgement Text

"आयकर अपीलीय अिधकरण, सूरत Ɋायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos. 755 & 756/SRT/2024 (AY 2001-02) (Physical court hearing) Chiragkumar Vithalbhai Dobariya A-9, Trikam Nagar, L.H. Road, Varachha Road, Surat-395 006 [PAN : AAPPD 7080 G] बनाम Vs Income Tax Officer, Ward-9(1), Surat, Aaykar Bhawan, Majura Gate, Surat- 395 001 अपीलाथŎ/Appellant ŮȑथŎ /Respondent िनधाŊįरती की ओर से /Assessee by Shri P.M. Jagasheth, CA राजˢ की ओर से /Revenue by Shri Mukesh Jain– Sr-DR सुनवाई की तारीख/Date of hearing 10.03.2025 उद ्घोषणा की तारीख/Date of pronouncement 10.03.2025 Order under section 254(1) of Income Tax Act PER BENCH: 1. These two appeals by individual assessee are directed against the separate orders of National Faceless Appeal Centre, Delhi [for short to as “NFAC/Ld.CIT(A)”] dated 19.02.2024 and 07.03.2024 for same assessment year i.e., 2001-2002. Both appeals came up hearing today (10th March 2025), these are clubbed together, heard together and disposed of by this common order for the sake of convenience. The learned Counsel for the assessee submits that the assessee has applied for seeking the benefits of Vivad se Visvas Scheme -2024 (VSV-24) and his application has been accepted. The assessee has also filed copy of Form No.2 issued by the Designated Authority on 18.02.2025. The learned counsel for the assessee further submits that he may be allowed to withdraw both appeals. ITA Nos.755-756/SRT/2024 (A.Y 01-02) Chiragkumar V Dobariya 2 2. On the other hand, ld. Sr-DR for the Revenue submits that he has no objection, if both the appeals of the assessee are dismissed as “withdrawn” as suggested by this Bench. 3. We have considered the rival submissions of both the parties and considering the facts that the assessee has already filed application before the prescribed authority under VSV-24 and have paid the tax liability as determined by designated authority. Hence, both the appeals of the assessee are dismissed as “withdrawn” with liberty to the assessee as well as to the revenue that in case, if the applications preferred by the assessee under VSV-2024 do not get finally settled for any reason whatsoever, then both the parties are at liberty to prefer Miscellaneous Application before this Tribunal for restoration of these appeals or any further direction and in such event, the appeals shall get restored. The Assessing Officer is directed to pass the consequential order. 4. In the result, both the appeals of the assessee are dismissed as withdrawn. Registry is directed to place one copy of this order in all appeals folder / case file(s). Order announced on 10/032025 in open Court hearing. Sd/- Sd/- (BIJAYANANDA PRUSETH) (PAWAN SINGH) लेखा सद˟/Accountant Member Ɋाियक सद˟/Judicial Member सूरत / Surat Dated: 10/0/2025 Dkp Outsourcing Sr. P.S* ITA Nos.755-756/SRT/2024 (A.Y 01-02) Chiragkumar V Dobariya 3 आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to :  अपीलाथŎ/ The Appellant  ŮȑथŎ/ The Respondent  आयकर आयुƅ/ CIT  िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, सूरत/ DR, ITAT, SURAT  गाडŊ फाईल/ Guard File // True Copy // By order/आदेश से, सहायक पंजीकार आयकर अपीलीय अिधकरण, सूरत "