SANJEEV PREMKUMAR SAGGI,AHMEDABAD V. THE ITO, WARD-1(1)(3), AHMEDABAD

ITA 2100/AHD/2024

AI Insights

This case involves an appeal by Shri Sanjiv Premkumar Saggi against an assessment order for the assessment year 2015-16, passed under section 147 read with section 144B of the Income Tax Act. The assessee decided to withdraw the appeal in favor of resolving the dispute through the DVSVS-2024, a scheme aimed at settling direct tax disputes. The tribunal's decision to allow the withdrawal was based on the submission of the relevant forms under the scheme and the absence of any objection from the Department of Revenue.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 714701 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT
• Assessee Lawyers: DIVYANG SHAH
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No.2100/Ahd/2024 (Assessment Year: 2015-16) Sanjeev Premkumar Saggi, C/o. Divyang Shah & Co., Chartered Accountants, 201, Devashish Complex, Nr. Regenta Central Antarim Hotel, Off. C.G. Road, Ahmedabad-380006 Vs. Income Tax Officer, Ward-1(1)(3), Ahmedabad [PAN No.ACKPS0134P] (Appellant) .. (Respondent) Appellant by : Shri Divyang Shah, A.R. Respondent by: Shri Abhijit, Sr. DR Date of Hearing 29.07.2025 Date of Pronouncement 04.08.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the assessee, Shri Sanjiv Premkumar Saggi, against the assessment order passed under section 147 read with section 144B of the Income Tax Act for the assessment year 2015–16. During the course of proceedings, the assessee has filed an application seeking permission to withdraw the appeal on the ground that he has opted to resolve the dispute under the Direct Tax Vivad se Vishwas Scheme, 2024 (DVSVS-2024). In support of this request, the assessee has submitted that Form-1 has been duly filed under the said Scheme and a copy of the same has been placed on record as Annexure-A. It has further been submitted that Form-2 has been issued by the Department, indicating the amount payable/refundable under the Scheme, a copy of which has been furnished as Annexure-B. Printed from counselvise.com ITA No. 2100/Ahd/2024 Sanjeev Premkumar Saggi vs. ITO Asst. Year –2015-16 - 2– 2. In view of the above and considering the fact that the assessee has opted to settle the dispute through the DVSVS-2024, the appeal filed by the assessee is permitted to be withdrawn. Accordingly, the appeal is dismissed as withdrawn. 3. The D.R. for the Revenue stated that he has no objection to withdraw the appeal. 4. At the outset, we observe that the appeal is time barred by 103 days. The delay of 103 days is condoned on due consideration of facts of assessee’s case and owing to causing no perceptible prejudice to other side. 5. In view of the submission by the assessee, the appeal filed by the assessee stands dismissed as withdrawn. This Order pronounced in Open Court on 04/08/2025 Sd/- Sd/- (NARENDRA P. SINHA) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 04/08/2025 TANMAY, Sr. PS TRUE COPY 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 29.07.2025 2. Date on which the typed draft is placed before the Dictating Member 29.07.2025 3. Other Member………………… 4. Date on which the approved draft comes to the Sr.P.S./P.S 29.07.2025 5. Date on which the fair order is placed before the Dictating Member for pronouncement 04.08.2025 6. Date on which the fair order comes back to the Sr.P.S./P.S 05.08.2025 7. Date on which the file goes to the Bench Clerk 05.08.2025 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 Dispatch of the Order…………………………………… Printed from counselvise.com "