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Facts
Appeals were filed by Sri Rajesh Soni and Sri Rajesh Soni HUF for assessment years 2012-13 and 2013-14 against orders of the CIT(A), National Faceless Appeal Centre, Delhi. The assessee subsequently filed an application for withdrawal of these four appeals, stating that they had opted for the Vivad Se Vishwas Scheme 2024 and received the acknowledgment of Form 4.
Held
Considering the assessee's submission, the Income Tax Appellate Tribunal dismissed all four appeals as withdrawn. The tribunal noted that the assessee had already entered into the Vivad Se Vishwas Scheme and obtained the necessary acknowledgment.
Key Issues
Whether appeals filed before the tribunal can be dismissed as withdrawn if the assessee has opted for the Vivad Se Vishwas Scheme and received acknowledgment.
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH,KOLKATA
Sri Rajesh Soni Sri Rajesh Soni HUF Date of concluding the hearing : 16.12.2025 Date of pronouncing the order : 19.12.2025 O R D E R These are the appeals filed by the assessee against the separate orders dated 20.03.2025and 06.03.2025 of the ld. CIT(A), National Faceless appeal Centre (NFAC), Delhi for the assessment years 2012-2013 and 2013-14, respectively.
At the time of hearing, an application has been filed by the assessee for withdrawal of appeals stating therein that the assessee, in all the four appeals/cases, has already gone into Vivad Se Vishwas Scheme 2024 (VSVS 2024 Scheme), and the assessee has received the acknowledgement of Form 4. Therefore, the assessee prayed that the appeals of the assessee may be treated as withdrawn.
Considering the above submissions, all the three appeals of the assessee are hereby dismissed as withdrawn.
In result, all the four appeals of the assessee are dismissed.
Order pronounced on 19.12.2025.