SUBAS CHANDRA,KAITHI ROBERTSGANJ vs. CIT (A) ALLAHABAD, ALLAHABAD

IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH (SMC), VARANASI BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.201/VNS/2024 Assessment Year: 2011-12 Subash Chandra v. The ITO Kaithi, Robertsganj Ward 3(4) Sonbhadra (U.P) Sonbhadra TAN/PAN:AUDPC1408R (Applicant) (Respondent) Applicant by: None Respondent by: Shri Sabayasachi Chakraborty, D.R. O R D E R This appeal has been preferred by the Assessee against the order dated 19.11.2024, passed by the National Faceless Appeal Centre, Delhi (NFAC) for Assessment Year 2010-11.

2.0 During the course of hearing, it was brought to my notice that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS, 2024) and copy of Form No.4, i.e., order for full and final settlement of tax arrear under sub- section (2) of section 92 read with section 93 of Finance (No.2) Act, 2024 issued by the Principal CIT, Allahabad (designated Authority) has also been placed on record. In view of the fact that assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS, 2024), the appeal of the assessee can be dismissed as deemed to be withdrawn.

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3.0 The Ld. Sr. D.R. has no objection.

4.0 In view of the fact that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS), the appeal of the assessee is liable to be dismissed as deemed to be withdrawn and the same is consigned to the records with the liberty to the assessee to approach the Tribunal again in case the assessee’s application under Direct Tax Vivad Se Vishwas Scheme, 2024 is not finally accepted by the Department.

5.0 In the result, the appeal of the assessee is dismissed for statistical purposes.

Order pronounced in the open Court on 23/07/2026.

Sd/- [SUDHANSHU SRIVASTAVA] JUDICIAL MEMBER DATED:23/07/2026 JJ: Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR By order

Assistant Registrar/DDO