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Facts
The assessee availed the Direct Tax Vivad se Vishwas Scheme, 2024, paid the due taxes, and received Form-2. The assessee requested the withdrawal of the appeal since it had become infructuous.
Held
The Tribunal noted that as per the Scheme, appeals are deemed withdrawn upon issuance of the certificate and the taxpayer is required to furnish proof of withdrawal. Therefore, the appeal was permitted to be withdrawn and dismissed as withdrawn.
Key Issues
Whether the appeal is infructuous and liable to be dismissed as withdrawn due to the assessee opting for the Direct Tax Vivad se Vishwas Scheme.
Sections Cited
250, 91(2), 92(2)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
PER RAKESH MISHRA, ACCOUNTANT MEMBER:
This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2014-15 dated 02.08.2024. 2. At the outset, it was informed by the Ld. AR that the assessee has availed the Direct Tax Vivad se Vishwas Scheme, 2024 (in short the ‘DTVSV Scheme’) and Form-2 dated 18.02.2025 has also been received by the assessee and the due taxes have been paid. Since the assessee has opted for the DTVSV Scheme, the present appeal becomes infructuous and needs to be withdrawn, it was stated by the Ld. AR. The Ld. DR did not object to the withdrawal of the appeal. I.T.A. No.: 1896/KOL/2024 Assessment Year: 2014-15 Vikash Agarwal.
As per S. No. 10 of the Guidance Note 1/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024 dated 15th October, 2024, it is mentioned that as per section 91(2) of the Scheme, after filing of declaration, appeals before ITAT/CIT(A)/JCIT(A) are deemed to be withdrawn from the date of issue of certificate by the Designated Authority. Further as per section 91(3) of the Scheme, the taxpayer is required to withdraw appeals and furnish proof thereof along with intimation of payment u/s 92(2) of the Scheme. Since the assessee has requested for withdrawal of the appeal, he is permitted to withdraw the same and the appeal is dismissed as withdrawn. However, if the subsequent facts warrant that the appeal should be heard on merits, the assessee shall be at liberty to file a Miscellaneous Application for restoration of the appeal.
In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 10th December, 2025. [George Mathan] [Rakesh Mishra] Judicial Member Accountant Member Dated: 10.12.2025 Bidhan (Sr. P.S.) I.T.A. No.: 1896/KOL/2024 Assessment Year: 2014-15 Vikash Agarwal. Copy of the order forwarded to:
Vikash Agarwal, DA-17, Salt Lake, Sector-1, Kolkata, West Bengal, 700064. 2. I.T.O., Ward-61(3), Kolkata.
CIT(A)-NFAC, Delhi.
CIT-
CIT(DR), Kolkata Benches, Kolkata.
Guard File. //// By order