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Facts
The assessee filed an appeal for assessment year 2021-22 against an assessment order. The assessee subsequently filed a letter stating they opted for the 'Direct Tax Vivad se Vishwas Scheme, 2024' and produced the relevant form.
Held
The Tribunal noted that the revenue did not dispute the assessee's submission regarding the scheme. The appeal was dismissed with liberty to be restored if the scheme application failed.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the assessee opting for the 'Direct Tax Vivad se Vishwas Scheme, 2024'.
Sections Cited
143(3), 144C, 144B
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Income Tax Appellate Tribunal, DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI AVDHESH KUMAR MISHRA
Assessee by Sh. Sanjeev Kachhal, CA Revenue by Sh. Dharm Veer Singh, CIT (DR) Date of Hearing 23/06/2025 Date of Pronouncement 23/06/2025 ORDER
PER YOGESH KUMAR, U.S. JM:
The present appeal has been preferred by the assessee for assessment year 2021-22 against the final Assessment Order dated 24/10/2024 passed by the A.O u/s 143(3) read with Section 144C (13) read with Section 144B of the Income Tax Act, 1961 ('Act' for short).
The Assessee filed a letter stating that the Assessee has opted for ‘Direct Tax Vivad se Vishwas Scheme, 2024’ (‘DTVSVS’) and also produced the Form No. 2 issued under the scheme.
The ld. DR has not disputed the above fact.
Recoding the submission made by the Assessee, we dismiss the Appeal of the Assessee with a liberty to get the Appeal restored in case of application under ‘DTVSVS’-2024 fails for any reason.
In the result, appeal is filed by the Assessee is dismissed as withdrawn.
Order pronounced in the open court on 23rdJune, 2025