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Facts
The assessee filed appeals against orders related to Assessment Years 2013-14 to 2017-18. The assessee's counsel submitted letters stating the intention to withdraw these appeals to avail benefits under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024.
Held
The Tribunal noted the assessee's decision to opt for the DTVSV Scheme and consequently dismissed the appeals as withdrawn. Liberty was granted to restore the appeals if the scheme resolution fails.
Key Issues
Whether the appeals can be dismissed as withdrawn on the basis of the assessee opting for the Direct Tax Vivad Se Vishwas Scheme.
Sections Cited
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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: HON’BLE SHRI MANU KUMAR GIRI & HON’BLE SHRI JAGADISH
O R D E R PER BENCH:- These appeal filed by the assessee are directed against different orders of the Deputy Commissioner of Income Tax/ the Assistant Commissioner of Income Tax, International Taxation Circle 2(2), Chennai dated 03.01.2023 and 05.01.2023 respectively for Assessment Years 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18. 2. At the outset, the ld. Counsel for the submitted a letters dated 22.01.2025 wherein stated that the present appeals are intended to be withdrawn by the /Chny/2023 appellant, for the purpose of opting the benefit under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024. Assessee also informed that in all captioned appeals Form Nos.1 DTVSV has been filed on 24.12.2024 and Form No.2 are issued on 08.01.2025 for the Assessment Years 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18.
Accordingly, noting the fact that the assessee is opted for resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, we treat these appeals being dismissed as withdrawn.
The assessee is given liberty for restoration of the present appeals in case the resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024 are failed.