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Facts
The assessee filed an appeal against an order of the Commissioner of Income Tax (Appeals) for AY 2017-18, which arose from an assessment order under Section 143(3) of the Income Tax Act, 1961. Subsequently, the assessee opted for the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVSV Scheme) and sought to withdraw the appeal.
Held
The tribunal noted the assessee's request to withdraw the appeal due to participation in the DTVSV Scheme. In light of the provisions of the Finance (No. 2) Act, 2024, concerning the DTVSV Scheme, the tribunal permitted the withdrawal and dismissed the appeal as withdrawn, with liberty granted to the assessee to seek restoration if future facts warrant it.
Key Issues
Whether the appeal filed by the assessee should be dismissed as withdrawn given the assessee's election to opt for the Direct Tax Vivad se Vishwas Scheme, 2024.
Sections Cited
143(3), 250, 91(1) of Finance (No. 2) Act, 2024, 91(2) of Finance (No. 2) Act, 2024, 91(3) of Finance (No. 2) Act, 2024, 91(4) of Finance (No. 2) Act, 2024, 92(1) of Finance (No. 2) Act, 2024, 92(2) of Finance (No. 2) Act, 2024
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA ‘B’ 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 2017-18 dated 10.10.2024, which has been passed against the assessment order u/s 143(3) of the Act, dated 02.12.2019. I.T.A. No.: 2461/KOL/2024 Assessment Year: 2017-18 Kanta Depura.
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 VSV Scheme) and further submitted as under: “I hereby submit that I the undersigned have Opted for The DTVSV Scheme, 2024 as enacted vide Finance (No. 2) Act, 2024 and thereby desire to withdraw the aforesaid appeal filed by me for the aforesaid period in respect of statutory order. Copy of Form 1 i.e. Form for filing declaration under Sub section (1) and undertaking under sub-section (4) of section 91 of the Finance (No. 2) Act, 2024 (Under the Direct Tax Vivad Se Vishwas Scheme, 2024) filed vide Acknowledgement Number -793631140311224 is enclosed herewith for your kind ready records. Copy of Form 2 - Certificate under Sub-Section (1) of Section 92 of the Finance (No. 2) Act, 2024 (Under the Direct Tax Vivad Se Vishwas Scheme, 2024) issued by the Pr. Commissioner of Income Tax - 5, Kolkata vide DIN / Acknowledgment No. 928035681070425 is enclosed herewith for your kind ready records. You are kindly requested to allow the withdrawal of the appeal - ITA 2461/KOL/2024 for the AY 2017-18 as desired by me and oblige. For this act of kindness I shall forever be grateful.
Since the assessee has opted for the VSV Scheme, the present appeal becomes infructuous and needs to be withdrawn. The Ld. DR did not object to the withdrawal of the appeal.
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 I.T.A. No.: 2461/KOL/2024 Assessment Year: 2017-18 Kanta Depura. 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 24th June, 2025. [George Mathan] [Rakesh Mishra] Judicial Member Accountant Member Dated: 24.06.2025 Bidhan (P.S.) I.T.A. No.: 2461/KOL/2024 Assessment Year: 2017-18 Kanta Depura. Copy of the order forwarded to:
Kanta Depura, 14/2 old China Bazar Street, Room No 186/187, 2nd floor, Kolkata, West Bengal, 700001. 2. Commissioner of Income Tax (Appeals), NFAC.
CIT(A)-NFAC, Delhi.
CIT-
CIT(DR), Kolkata Benches, Kolkata.
Guard File. //// By order