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Facts
The assessee filed an appeal against the assessment order for AY 2017-18. During the hearing, the assessee submitted a petition informing the tribunal that they had opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year and had filed Form No.1 and received Form No.2.
Held
The tribunal dismissed the appeal as withdrawn, acknowledging the assessee's participation in the Vivad se Vishwas Scheme. However, it granted liberty to the assessee to seek a recall of the order if they are not successful in getting relief through the scheme.
Key Issues
Whether an appeal should be dismissed as withdrawn when the assessee has opted for and proceeded under The Direct Tax Vivad se Vishwas Scheme, 2024.
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ORDER PER MANISH AGARWAL, AM :
This appeal by the assessee is directed against the order of National Faceless Assessment Centre, Delhi dated 21st February, 2022 for the assessment year 2017-18.
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 2017-18. 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Since the assessee has opted for Vivad se Vishwas Scheme, we dismiss this appeal as withdrawn.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 In terms of the above, the appeal is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.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.