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Facts
The assessee filed an appeal against the order of the Ld.CIT(A). During the hearing, the assessee did not appear. However, it was noted that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and had submitted Form 1, which was accepted by the authorities, leading to the issuance of Form 2.
Held
The Tribunal noted that the assessee had already approached the authorities to settle the issue under the Vivad Se Vishwas Scheme and that Form 2 had been issued. Given this, there was no purpose in keeping the appeal pending before the Tribunal.
Key Issues
Whether the appeal should be dismissed as withdrawn when the assessee has opted for and been accepted into the Vivad Se Vishwas Scheme, leading to the issuance of Form 2, despite the assessee's non-appearance before the Tribunal.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE
Before: SHRI WASEEM AHMED & SHRI SOUNDARARAJAN K.
ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER
This is an appeal filed by the assessee challenging the order of the Ld.CIT(A)-15, Bangalore dated 25/03/2024 in respect of the A.Y. 2019-20.
On 15.01.25 the assessee filed a copy of Form 1 filed under the scheme and the appeal was adjourned to 20.02.25. None appeared on 20.02.25 and therefore we directed the Ld DR to get instructions and posted the appeal on 21.02.25. When the appeal came up for hearing on 21.02.25 none appeared for the assessee whereas the Ld DR filed the copy of form – 2 issued under the scheme which is as under:
3. Even though the Assessee had not appeared we have decided to take up the appeal since the assessee had already approached the authorities to settle the issue under the Direct Tax Vivad Se Vishwas Scheme,2024 and also the authorities had accepted the application made by the assessee and issued Form 2. Therefore we heard the submissions made by the Ld DR.
We have also perused the Form 2 issued by the authority from which we came to understand that the assessee had opted to avail the benefit conferred under the VSVS scheme. In such circumstances there is no purpose in keeping the matter pending before this Tribunal. We have recorded the submissions made by the Ld DR and the Form 2 and dismiss the appeal as withdrawn with liberty to approach this Tribunal in case of any adverse order has been passed by the authorities under the Scheme.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 28th February, 2025.