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Facts
The assessee filed an appeal against an order of the National Faceless Appeal Centre. The assessee had opted for the Vivad Se Vishwas Scheme, 2024 for settlement of the dispute.
Held
In view of the assessee opting for the Vivad Se Vishwas Scheme, the appeal was deemed to be withdrawn. The assessee was granted liberty to revive the appeal if the scheme application was unsuccessful.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.
Sections Cited
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Income Tax Appellate Tribunal, MUMBAI BENCH “A” MUMBAI
Before: SHRI OM PRAKASH KANT & MS. KAVITHA RAJAGOPAL
This appeal has been preferred by the assessee against order dated 14.10.20224 passed by the Ld. National Faceless Appeal Centre, Delhi for assessment year 2014-15.
Before us, the Ld. counsel for the assessee submitted that assessee has already opted under Vivad Se Vishwas Scheme, 2024 for settlement of issue in dispute involved in the present appeal. for settlement of issue in dispute involved in the present appeal. for settlement of issue in dispute involved in the present appeal. The Ld. counsel for the assessee has filed a copy of Form No. 1 The Ld. counsel for the assessee has filed a copy of Form No. 1 The Ld. counsel for the assessee has filed a copy of Form No. 1 prescribed under the Vivad Se Vishwas Scheme, 2024 which is prescribed under the Vivad Se Vishwas Scheme, 2024 which is prescribed under the Vivad Se Vishwas Scheme, 2024 which is placed on record. In view of t placed on record. In view of the settlement of the dispute opted by he settlement of the dispute opted by the assessee under Vivad Se Vishwas Scheme, 2024, this appeal of the assessee under Vivad Se Vishwas Scheme, 2024 the assessee under Vivad Se Vishwas Scheme, 2024 the assessee is deemed to be withdrawn the assessee is deemed to be withdrawn, but the assessee is , but the assessee is granted liberty for filing application for reviving for filing application for reviving the appeal in case the appeal in case the application of th the application of the assessee under Vivad Se Vishwas Scheme e assessee under Vivad Se Vishwas Scheme does not go through. does not go through.
In the result, the appeal of the assessee is accordingly In the result, the appeal of the assessee is accordingly In the result, the appeal of the assessee is accordingly dismissed.