PARAKRAMSINH AJITSINH JADEJA,VADODARA V. ITO WARD 1(2)(4), VADODARA

ITA 107/AHD/2024

AI Insights

The case involved Parakramsinh Ajitsinh Jadeja, the appellant, who filed an appeal against the order of the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, for the Assessment Year 2013-14. The appellant decided to withdraw the appeal after opting for the Vivad se Vishwas Scheme, 2024, which aims to resolve pending tax disputes. The Tribunal considered the appellant's request to withdraw the appeal, noting the approval of their application under the aforementioned scheme by the Income Tax Department. Both parties agreed to the withdrawal, leading to the dismissal of the appeal as withdrawn.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 25555 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Laws Referred To: Finance (No.2) Act, 2024, Direct Tax Vivad se Vishwas Scheme, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NITIN KULKARNI
• Assessee Lawyers: ANUJ TIWARI; WITHDRAWAL APPEAL
• Section: 92

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.107/Ahd/2024 (Assessment Year: 2013-14) Parakramsinh Ajitsinh Jadeja, 901, Devashish Apartment. Pratapgunj, Gujarat-390002 Vs. Income Tax Officer, Ward-1(2)(4), Vadodara [PAN No.ACDPJ6000F] (Appellant) .. (Respondent) Appellant by : Shri Anuj Tiwari, AR (Withdrawal Appeal) Respondent by: Shri Nitin Kulkarni, Sr. D.R. Date of Hearing 28.01.2025 Date of Pronouncement 27.02.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax(Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 17.10.2023 passed for Assessment Year 2013-14. 2. The assessee filed written submission to withdraw the appeal on the ground that they have opted to avail benefits of Vivad se Vishwas Scheme, 2024 and in their submissions, the assessee have also enclosed the copies of Form Nos. 1, 2, 3 and 4 issued by the Pr. CIT of Income Tax for approving the applications filed by the assessee under the Vivad se Vishwas Scheme, 2024. When the matter was called for hearing, the Ld. counsel for the assessee at the outset have submitted that they do not want to pursue the said appeal since their application under Vivad se Vishwas Scheme, 2024 have been approved ITA No. 107/Ahd/2024 Parakramsinh Ajitsinh Jadeja vs. ITO Asst.Year –2013-14 - 2 – by the Income Tax Department and requested that their applications for withdrawal of appeals may please be granted. 3. The Ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeals in the circumstances narrated on behalf of the assessee. 4. We have considered the submission and application of the assessee for withdrawal of the appeal as their application has been approved under Vivad se Vishwas Scheme, 2024. A reference has been made in sub-Section (2) of Section 92 of Finance (No.2) Act, 2024 under the Direct Tax Vivad se Vishwas Scheme, 2024 for the purpose of withdrawal of appeal. In the light of the provision made in the scheme and after considering the material on record, the aforesaid request for withdrawal of appeal of the assessee to avail the VSV Scheme, 2024 in accordance with law is allowed. However, in case, any issue is remained un-resolved under the said scheme, then, the assessee will be at liberty to file the Miscellaneous Application to recall this order to restore the original appeal within the time limit provided in the Act. 5. In the result, the captioned appeal is dismissed as withdrawn. This Order pronounced in Open Court on 27/02/2025 Sd/- Sd/- (ANNAPURNA GUPTA) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 27/02/2025 TANMAY, Sr. PS TRUE COPY ITA No. 107/Ahd/2024 Parakramsinh Ajitsinh Jadeja vs. ITO Asst.Year –2013-14 - 3 – आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 21.02.2025 (Order make in VSV Format) 2. Date on which the typed draft is placed before the Dictating Member 21.02.2025 3. Other Member………………… 4. Date on which the approved draft comes to the Sr.P.S./P.S 21.02.2025 5. Date on which the fair order is placed before the Dictating Member for pronouncement 27.02.2025 6. Date on which the fair order comes back to the Sr.P.S./P.S 27.02.2025 7. Date on which the file goes to the Bench Clerk 27.02.2025 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 Despatch of the Order…………………………………… "