MANISH AGARWAL,VARANASI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1, KANPUR

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ITA 150/VNS/2024Status: DisposedITAT Varanasi07 May 2026AY 2012-20132 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as the respondent had no objection. The appeal was dismissed for statistical purposes with liberty to approach the Tribunal again if the Vivad Se Vishwas application is not accepted.

What were the facts?

The assessee filed an appeal against an order for AY 2012-13. During the hearing, the assessee was absent but filed an application to withdraw the appeal, stating they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the assessee can withdraw an appeal due to opting for the Vivad Se Vishwas Scheme. The primary issue is the procedural consequence of the assessee's settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 92,Section 93

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VARANASI CIRCUIT BENCH, VARANASI

Before: SHRI. SUDHANSHU SRIVASTAVA & SHRI NIKHIL CHOUDHARY

PER SUDHANSHU SRIVASTAVA, J.M.: This appeal has been preferred by the Assessee against the order dated 26.06.2024, passed by the National Faceless Appeal Centre, Delhi (NFAC) for Assessment Year 2012-13.

2.0 During the course of hearing, none was present on behalf of the assessee. However, an application dated 16.02.2026 for withdrawal of the appeal was filed by the assessee, vide which it has been submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV, 2024). A 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) was also enclosed

ITA No.150/VNS/2024 Page 2 of 2

therewith. The prayer of the assessee was that in view of the above, the assessee 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 assessee, 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

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