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Facts
The assessee filed an appeal against an order of the National Faceless Assessment Centre. During the hearing, the assessee's counsel informed the tribunal that the assessee had opted for the Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year.
Held
The Tribunal noted that the assessee had opted for the Vivad se Vishwas Scheme and accordingly dismissed the appeal as withdrawn. Liberty was granted to the assessee to recall the order if not successful under the scheme.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “E” BENCH, DELHI
Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL
This appeal by the assessee is directed against the order of National Faceless Assessment Centre, Delhi dated 25.09.2024 for the assessment year 2016-17.
When this appeal was called for hearing, learned Counsel for the assessee filed petition dated 19th June, 2025 stating that assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year 2016-17. The assessee stated that the Revenue has also issued Form No.2, which are enclosed as Annexures in the petition.
Since the assessee has opted for Vivad se Vishwas Scheme, we dismiss this appeal as withdrawn. However, we are granting liberty to the assessee that in case the assessee is not successful in getting through the Vivad se Vishwas Scheme, it is free to get this order recalled. In terms of the above, the appeal is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.
Decision pronounced in the open Court on conclusion of hearing on 27th June, 2025.