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Facts
The assessee filed appeals for Assessment Years 2012-13 & 2013-14 against the orders of CIT(Appeals). The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, filed necessary forms, and remitted the amount as per Form 2.
Held
The Tribunal dismissed the appeals as withdrawn, granting liberty to revive them if the dispute is not settled under the VSVS scheme. The assessee was also given liberty to apply for recall of the order if the dispute is not settled.
Key Issues
Whether the appeals should be dismissed as withdrawn due to the assessee opting for the VSVS scheme and settling the dispute.
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In view of the above, all the appeals of the assessee are dismissed as withdrawn.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.