What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, noting that the assessee had opted for the Vivad se Vishwas Scheme. Liberty was granted to recall the order if the scheme process was unsuccessful.

The assessee filed an appeal against an order from the National Faceless Assessment Centre for assessment year 2011-12. During the hearing, the assessee stated they had opted for The Direct Tax Vivad se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Devraj Singh Malik, Ghaziabad vs ITO | ITAT Delhi 2025

Income Tax Appellate Tribunal, “B” BENCH, DELHI

Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL

Hearing: 27.06.2025Pronounced: 27.06.2025

This appeal by the assessee is directed against the order of National Faceless Assessment Centre, Delhi dated 07.02.2025 for the assessment year 2011-12.

When this appeal was called for hearing, learned Counsel for the assessee filed petition dated 24th June, 2025 stating that assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year 2011-12. The assessee stated that it has filed Form No. 1 and 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Since the assessee has opted for Vivad se Vishwas Scheme, we dismiss this appeal as withdrawn.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 In terms of the above, the appeal is dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed as withdrawn.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.

DEVRAJ SINGH MALIK,GHAZIABAD vs. ITO WARD-1(2), GHAZIABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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