What did the Tribunal hold?

The Tribunal permitted the appeal to be withdrawn and accordingly dismissed it as withdrawn. It was clarified that the assessee retains the option to approach the Tribunal with an appropriate application if any prejudice arises from the settlement under the Vivad-se-Vishwas Scheme, 2024.

The assessee, Enrich Exports, had an appeal pending before the Income Tax Appellate Tribunal for the assessment year 2016-17 against an order of the CIT(A), NFAC. During the pendency of the appeal, the assessee opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024, and the Designated Authority issued Form No.2 for settlement of the tax dispute.

What were the issues?

Whether an appeal should be dismissed as withdrawn when the assessee opts for the Direct Tax Vivad-se-Vishwas Scheme, 2024.

Enrich Exports, Tiruppur vs DCIT | ITAT Chennai 2025

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI MANU KUMAR GIRI & SHRI S. R. RAGHUNATHA

Hearing: 24.06.2025Pronounced: 01.07.2025

आयकर अपीलीय अिधकरण, ‘बी’ �ायपीठ, चे�ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI �ी मनु कुमार िग�र, �ाियक सद� एवं �ी एस. आर. रघुनाथा, लेखा सद� के सम� BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:684/Chny/2025 िनधा�रण वष� / Assessment Year: 2016-17 Enrich Exports, DCIT, 29A/6, Jawahar Nagar Second Street, vs. Circle -1, Sirupooluvapatti Main Road, Tirupur. 15, Velamapalayam, Tirupur – 641 652. [PAN:AABFE-9203-G] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से/Appellant by : None ��थ� की ओर से/Respondent by : Ms. Gouthami Manivasagam, J.C.I.T. सुनवाई की तारीख/Date of Hearing : 24.06.2025 घोषणा की तारीख/Date of Pronouncement : 01.07.2025 आदेश /O R D E R PER S. R. RAGHUNATHA, AM :

This appeal by the assessee is filed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2016-17, vide order dated 18.02.2025.

None appeared for the assessee. We have heard learned DR and also perused the materials available on record. In this case, the assessee has opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024 in the above appeal by filing Form-1. The Designated Authority has also issued Form No.2 for the settlement of pending tax dispute. Accordingly, the appeal is permitted to be withdrawn and therefore, dismissed. However, it is open to the assessee to approach the Tribunal by filing an appropriate application in the event of any prejudice caused in respect of the settlement of tax dispute under the Direct Tax Vivad-se-Vishwas Scheme, 2024.

In the result, appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 01st July, 2025 at Chennai.

ENRICH EXPORTS,TIRUPPUR vs. DCIT, CIRCLE-1,, TIRUPPUR

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