What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme. The appeal was consigned to records with liberty to reapproach if the scheme application is not accepted.

The assessee filed an appeal against an order for AY 2016-17. The assessee subsequently opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and submitted proof of settlement.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.

Ashok Kumar Singh, Ghazipur vs Deputy/Asstt. Commissioner of… | ITAT Varanasi 2026

Income Tax Appellate Tribunal, VARANASI CIRCUIT BENCH, VARANASI

Before: SHRI. SUDHANSHU SRIVASTAVA & SHRI NIKHIL CHOUDHARY

For Appellant: Shri Subhash Chand, Advocate

PER SUDHANSHU SRIVASTAVA, J.M.: This appeal has been preferred by the Assessee against the order dated 29.07.2024, passed by the National Faceless Appeal Centre, Delhi (NFAC) for Assessment Year 2016-17.

2.0 At the outset, the Ld. Authorized Representative for the assessee (Ld. A.R.) invited our attention to the application dated 13.02.2026, vide which it has been submitted 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

ITA No.144/VNS/2024 Page 2 of 2

enclosed. The prayer of the Ld. A.R. was that in view of the above, he may be permitted to withdraw the appeal.

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

4.0 In view of the prayer made by the Ld. A.R., we permit the assessee to withdraw the appeal 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 07/05/2026.

Sd/- Sd/- [NIKHIL CHOUDHARY] [SUDHANSHU SRIVASTAVA] ACCOUNTANT MEMBER JUDICIAL MEMBER

DATED:07/05/2026 JJ: Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR By order Assistant Registrar/DDO

ASHOK KUMAR SINGH,GHAZIPUR vs. DEPUTY/ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE - 1, VARANASI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments