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Facts
The assessee filed four appeals for Assessment Years 2012-13 and 2013-14 against orders passed by the Ld. CIT(A). During the hearing, the assessee submitted an application for withdrawal of appeals, stating that they had opted for the Vivad Se Vishwas Scheme 2024 and received the acknowledgement of Form 4.
Held
Considering the assessee's submission and their participation in the Vivad Se Vishwas Scheme 2024 with a received Form 4 acknowledgement, the Income Tax Appellate Tribunal dismissed all four appeals as withdrawn.
Key Issues
Whether appeals before the ITAT can be dismissed as withdrawn when the assessee has opted for the Vivad Se Vishwas Scheme and provided proof of compliance.
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 Therefore, the assessee prayed that the appeals of the assessee may be treated as withdrawn.
Considering the above submissions, all the three appeals of the assessee are hereby dismissed as withdrawn.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.