Salman Abdulrazak Patel Vs ACIT (OSD) (ITAT Ahmedabad)
Income Tax Appellate Tribunal (ITAT), Ahmedabad bench, has dismissed an appeal filed by Salman Abdulrazak Patel against the order of the Assistant Commissioner of Income Tax (OSD) for the Assessment Year 2010-11. The tribunal’s decision, delivered on March 4, 2025, came after the assessee chose to settle the tax dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024.
During the proceedings, the counsel representing the assessee submitted a written request indicating that Salman Abdulrazak Patel had opted for the Vivad Se Vishwas Scheme (VSVS). Consequently, the assessee sought to withdraw the appeal filed before the ITAT. Documentation, specifically Form No. 1 and 2 under the VSVS, was presented to the tribunal confirming the assessee’s decision to avail the scheme.
The Departmental Representative, appearing for the Revenue, informed the tribunal that the department had no objection to the assessee’s request to withdraw the appeal, given the circumstances presented.
In light of the mutual agreement and the assessee’s move to utilize the tax dispute resolution scheme, the ITAT formally dismissed the appeal as withdrawn.
The tribunal’s order, however, included a provision for potential recourse. It stated that should the assessee be unable to avail the benefits of the Vivad Se Vishwas Scheme for any bonafide reasons, they would retain the liberty to seek the restoration of the original appeal for a hearing before the ITAT, in accordance with legal procedures.
