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Facts
The assessee filed appeals for AYs 2012-13 & 2013-14 against orders of the CIT(Appeals). The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 (VSVS) and submitted the necessary forms and challan.
Held
The Tribunal noted the assessee's participation in the VSVS scheme and the request for withdrawal of the appeals. The Tribunal dismissed the appeals as withdrawn, granting liberty to revive them if the settlement is not finalized.
Key Issues
Whether the appeals can be dismissed as withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH : BANGALORE
Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEY
Date of hearing : 09.04.2025 Date of Pronouncement : 11.04.2025 O R D E R Per Bench 1. These appeals are filed by IQVIA RDS (India) Private Ltd. (the assessee/appellant) for the assessment years 2012-13 & 2013-14 against the separate appellate orders passed by the CIT(Appeals)-13, Ahmedabad [ld. CIT(A)] dated 31.1.2018.
The ld. counsel for the assessee submitted that for the AYs 2012-13 & 2013-14, the assessee has opted for Direct Tax Vivad Se Vishwas
Scheme, 2024 (VSVS) and has filed Form 1 dated 06.12.2024. Form 2 dated 24.1.2025 has been issued by the competent authority and the assessee has remitted the amount as per Form 2. Copies of Form 1, 2 & Challan are placed on record. Accordingly he requested for withdrawal of the appeal with liberty to revive the appeal if Form 4 certifying the settlement is not received. The ld. DR agreed.
In view of the above, all the appeals of the assessee are dismissed as withdrawn. The assessee is given liberty that in case if the dispute is not settled under VSVS, application may be made for recall of this order in accordance with law.
In the result, the appeals by the assessee are dismissed.
Pronounced in the open court on this 11th day of April, 2025.