What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the VSVS scheme and sought to withdraw the appeal. The DR had no objection. Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal before the Income Tax Appellate Tribunal against the order of the CIT(Appeals). The assessee later opted for the Direct Taxes Vivad Se Vishwas Scheme, 2024 (VSVS) and sought withdrawal of the appeal.

What were the issues?

Whether the assessee is entitled to withdraw the appeal due to opting for the VSVS scheme.

Bharath Eranna vs ITO | ITAT Bangalore 2025

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI LAXMI PRASAD SAHU & SHRI KESHAV DUBEY

For Appellant: Shri S.N. Shyanhog, Advocate

For Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru

Hearing: 19.03.2025Pronounced: 19.03.2025

Per Laxmi Prasad Sahu, Accountant Member

This appeal of the assessee is arising out of the order passed by the ld. CIT(Appeals), National Faceless Appeal Centre, Delhi (NFAC) dated 27.08.2024 relating to assessment year 2018-19.

At the outset, the ld. counsel for the assessee submitted that the assessee has opted for Direct Taxes Vivad Se Vishwas Scheme, 2024 [VSVS] and has filed Form 2 issued by the department and accordingly assessee seeks withdrawal of the appeal filed before the Tribunal. In this regard assessee has filed a letter dated 17.3.2025 which is placed on record.

The ld. DR had no objection to the withdrawal of the appeal by the assessee.

Accordingly, the appeal of the assessee is dismissed as withdrawn.

Pronounced in the open court on this 19th day of March, 2025.

BHARATH ERANNA ,BANGALORE vs. INCOME TAX OFFICER, WARD-3(2)(1), BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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