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Facts
The assessee appealed an order from the CIT(A) for AY 2011-12. During the hearing, the assessee requested to withdraw the appeal, having filed a declaration under the Direct Tax Vivad Se Vishwas Scheme 2024 (DTVSV, 2024) and received Form-2 certificate from the Commissioner of Income Tax.
Held
The Tribunal noted that as per Section 91(2) of the DTVSV Scheme, an appeal is deemed withdrawn upon issuance of Form 2. Accordingly, the appeal was dismissed as withdrawn, with liberty granted to the assessee to reinstate it if the DTVSV application is not accepted for any reason.
Key Issues
Whether an appeal before the ITAT can be dismissed as withdrawn based on the assessee's application under the Direct Tax Vivad Se Vishwas Scheme, 2024, after the issuance of Form-2.
Sections Cited
250, 91(2), 92(1)
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Income Tax Appellate Tribunal, “C’’ BENCH: BANGALORE
Before: SHRI LAXMI PRASAD SAHU & SHRI KESHAV DUBEY
PER KESHAV DUBEY, JUDICIAL MEMBER:
This appeal at the instance of the assessee is directed against the order of ld. CIT(A)-12, Bengaluru dated 17.3.2023 vide DIN No. ITBA/APL/M/250/2022-23/1050891249(1) for the AY 2011-12 passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”).
During the course of hearing, the ld. A.R. of the assessee at the outset has drawn our attention to a letter dated 27.01.2025 filed on 06.02.2025 requesting for withdrawal of the appeal enclosing therein the copy of Form 1 filed under the Direct Tax Vivad Se Vishwas Scheme 2024 (DTVSV, 2024) as well as copy of Form-2 issued by the ld. Commissioner of Income Tax dated 27/01/2025 and submitted that the assessee has filed a declaration in Form-1 to settle the IT(IT)A No.1126/Bang/2024 Cargill The Netherlands Holding BV, Netherlands Page 2 of 3 disputed issues under the DTVSV Scheme, 2024 and also submitted that Form No.2 i.e. Certificate under sub-section (1) of section 92 of the Finance (2) Act, 2024 is already issued by the ld. Commissioner on 27.1.2025. Further, ld. A.R. of the assessee submitted that as per the provisions of this Scheme, on receipt of Form No.2, the appeal pending before the Hon’ble Tribunal would be deemed to have been withdrawn and accordingly requested to dismiss the appeal as withdrawn.
Ld. D.R. on the other hand has no objection on the request for withdrawal of Appeal as made by the assessee.
We have heard the rival submissions and perused the materials available on record. As per the provisions of section 91(2) of the DTVSV Scheme, 2024, any appeal pending before the ITAT or CIT(A) in respect of disputed interest or disputed penalty or disputed fee or tax arrear shall be deemed to have been withdrawn upon the issuance of certificate u/s 92(1) of the DTVSV Scheme, 2024.
4.1 On going through the letter along with the enclosures filed on 06/02/2025 we find that the Form No.2 i.e. Certificate under sub- section (1) of section 92 of the Finance (2) Act, 2024, is already issued by the ld. Commissioner of Income Tax on 27.1.2025. We, accordingly, at the request of the ld. A.R. of the assessee dismiss this appeal of the assessee as withdrawn with liberty to reinstate the appeal if the assessee’s application under the Direct Tax Vivad Se Vishwas Scheme, 2024 is not accepted for any reason.
IT(IT)A No.1126/Bang/2024 Cargill The Netherlands Holding BV, Netherlands Page 3 of 3 5. In the result, appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open court on 26th Feb, 2025