SHRI DASHRATHBHAI BHOLIDAS PATEL,AHMEDABAD V. THE ITO, WARD-5(2)(3) NOW THE ACIT, CENT. CIRCLE-1(3), AHMEDABAD

ITA 610/AHD/2024

AI Insights

The case involves five different assessees who appealed against separate appellate orders related to the assessment year 2015-16. The appeals were against the orders passed under section 143(3) read with section 147 of the Income Tax Act, 1961. The assessees decided to opt for the Vivad Se Vishwas Scheme, 2024, a government initiative aimed at resolving pending tax disputes. They submitted Form No. 1 as part of this scheme. The tribunal, acknowledging the submission, dismissed the appeals as withdrawn but allowed for the possibility of restoration if the Department does not accept their application under the scheme.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 42027 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member Kokilaben Chhaganbhai Patel 4, Popular Park, Shree Ghanshyam Park Society, B/h. Paraskunj Society, Near Ashwamegh Bunglow, 132Ft. Ring Road, Satellite, Ahmedabad-380015, Gujarat PAN: ABHPP4060H Vs ACIT, Circle-5(2), Ahmedabad (Now ACIT, Cent. Circle-1(3), Ahmedabad) Shri Krinesh Natwarlal Patel 2, Popular Park, Shree Ghanshyam Park Society, B/h. Paraskunj Society, Near Ashwamegh Bunglow, 132Ft. Ring Road, Satellite, Ahmedabad-380015, Gujarat PAN: AGRPP8042Q Vs ITO, Ward-5(2)(3), Ahmedabad (Now ACIT, Cent. Circle-1(3), Ahmedabad) Smt. Mayurikaben Ramanlal Patel 4, Popular Park, Shree Ghanshyam Park Society, B/h. Paraskunj Society, Near Ashwamegh Bunglow, Vs ACIT, Circle-3(3), Ahmedabad (Now ACIT, Cent. Circle-1(3), Ahmedabad) ITA No: 571/Ahd/2024 Assessment Year: 2015-16 ITA Nos: 608 to 611/Ahd/2024 Assessment Year: 2015-16 I.T.A Nos. 571/Ahd/2024 & 4 Ors. A.Y. 2015-16 Page No Kokilaben C. Patel and Ors. vs. ACIT 2 132Ft. Ring Road, Satellite, Ahmedabad-380015, Gujarat PAN: ACCPP4351M Shri Dashrathbhai Bholidas Patel 1, Popular Park, Shree Ghanshyam Park Society, B/h. Paraskunj Society, Near Ashwamegh Bunglow, 132Ft. Ring Road, Satellite, Ahmedabad-380015, Gujarat PAN: AAWPP0993M Vs ITO, Ward-5(2)(3), Ahmedabad (Now ACIT, Cent. Circle-1(3), Ahmedabad) Smt. Lataben Dashrathbhai Patel 1, Popular Park, Shree Ghanshyam Park Society, B/h. Paraskunj Society, Near Ashwamegh Bunglow, 132Ft. Ring Road, Satellite, Ahmedabad-380015, Gujarat PAN: ABHPP4052H (Appellant) Vs ITO, Ward-5(2)(3), Ahmedabad (Now ACIT, Cent. Circle-1(3), Ahmedabad) (Respondent) Assessee Represented: Ms. Nupur Shah, A.R. Revenue Represented: Shri Uday Kakne, Sr. D.R. Date of hearing : 18-03-2025 Date of pronouncement : 21-03-2025 आदेश/ORDER PER BENCH:- These appeals are filed by five different Assessees as against separate appellate orders dated 05.09.2023 and 25-08-2023 passed by the Commissioner of Income Tax (Appeals)-11, Ahmedabad, I.T.A Nos. 571/Ahd/2024 & 4 Ors. A.Y. 2015-16 Page No Kokilaben C. Patel and Ors. vs. ACIT 3 arising out of the assessment orders passed under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2015-16. 2. At the outset, Ld. Counsel informed that all the five assessees decided to opt Vivad Se Vishwas Scheme, 2024 and undertake to produce the copies of Form No. 1 filed by them. 3. Recording the same, the appeals were concluded on 18-03-2025. It is thereafter Ld. Counsel for the assessee filed copies of Form No. 1 under Vivad Se Vishwas Scheme are as follows: Sr. No. Assessees Name & ITA No. Acknowledgement No. Dated 1 Smt. Kokilaben Chhaganbhai Patel (ITA No. 571/Ahd/2024) 906887100200325 20-03-2025 2 Shri Krinesh Natwarlal Patel (ITA No. 608/Ahd/2024) 907101700200325 20-03-2025 3 Smt. Manurikaben Ramanlal Patel (ITA No. 609/Ahd/2024) 906871640200325 20-03-2025 4 Shri Dashrathbhai Bholidas Patel (ITA No. 610/Ahd/2024) 906878890200325 20-03-2025 5 Smt. Lataben Dashrathbhai Patel (ITA No. 611/Ahd/2024) 906867630200325 20-03-2025 4. Since the assessee has filed Application under Vivad se Vishwas Scheme and produced Form No. 1 before us, the appeals filed by the assessees are hereby treated as dismissed as withdrawn. However liberty is given to the assessees to restore the above appeals in the I.T.A Nos. 571/Ahd/2024 & 4 Ors. A.Y. 2015-16 Page No Kokilaben C. Patel and Ors. vs. ACIT 4 event, the application under Vivad Se Vishwas Sheme are not admitted by the Department. 5. In the result, the appeals filed by the Assessees are dismissed as withdrawn. Order pronounced in the open court on 21-03-2025 Sd/- Sd/- (DR. BRR KUMAR) (T.R. SENTHIL KUMAR) VICE PRESIDENT JUDICIAL MEMBER Ahmedabad : Dated 21/03/2025 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / 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 अपीलȣय अͬधकरण, अहमदाबाद "