Loading judgment…
Facts
The assessee filed an appeal against the order dated 13.11.2024 passed by the CIT(A). The assessee did not appear for the hearing but filed a letter seeking withdrawal of the appeal, having opted for the Vivad-se-Vishwas Scheme 2024.
Held
The Tribunal noted that the assessee opted for the Vivad-se-Vishwas Scheme and had prayed for withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad-se-Vishwas Scheme.
Sections Cited
AI-generated summary — verify with the full judgment below
Before: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunatha
आयकर अपीलीय अिधकरण, ’ए’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI �ी एस.एस. िव�ने� रिव, �ाियक सद� एवं �ी एस.आर. रगुनाथॎ, लेखा सद� के सम� Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. No.3057/Chny/2024 िनधा�रण वष�/Assessment Year: 2011-12 Venkataramani Iyer Kalyanaraman, Vs. The Income Tax Officer, Resi. No. 146A, Chinnamal Street, Non Corporate Ward 1(4), K.K. Pudur, Coimbatore 641 038. Coimbatore. [PAN:AEKPK0781N] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : None ��थ� की ओर से/Respondent by : Ms. Sandhya Rani Kure, JCIT सुनवाई की तारीख/ Date of hearing : 11.03.2025 घोषणा की तारीख /Date of Pronouncement : 11.03.2025 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against the order dated 13.11.2024 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2011-12.
We find no representation on behalf of the assessee or any application filed seeking adjournment. Thus, the assessee called absent and set exparte. However, the assessee filed a letter dated 08.03.2025 along with Form 2 under DTVSV 2024 for opting to avail the Vivad-se-Vishwas Scheme 2024, which was issued by the Designated Authority and also Form 3 and prayed for withdrawal of the appeal filed by the assessee.
The ld. Ms. Sandhya Rani Kure, JCIT did not oppose to the written submission of the assessee.
We note that the assessee opted for the Vivad-se-Vishwas Scheme 2024 and the Designated Authority issued Form No.2 vide Acknowledgement No. 755971861171224 dated 17.12.2024 for the settlement of pending tax dispute. In view of the above facts and circumstances, the appeal filed by the assessee is liable to be dismissed as withdrawn as prayed in the written submission. 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 Vivad-se-Vishwas Scheme 2024.
In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 11th March, 2025 at Chennai.