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Facts
The assessee filed an appeal against a CIT(A) order which stemmed from an assessment under Section 147 r.w.s. 144B for A.Y. 2014-15. During the hearing, the assessee requested to withdraw the appeal, having opted for the Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024, and obtained Form 2.
Held
The tribunal dismissed the appeal as withdrawn, acknowledging the assessee's participation in the DTVSV Scheme. It granted liberty to the assessee to seek restoration of the appeal if they are unable to avail the scheme's benefits for bonafide reasons.
Key Issues
Whether an appeal before the ITAT can be withdrawn when the assessee has opted for the Direct Tax Vivad Se Vishwas Scheme and obtained Form 2.
Sections Cited
147, 144B, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI “SMC” BENCH: NEW DELHI
Before: SHRI PRADIP KUMAR KEDIA
Year : 2014-15] Ashish Batra vs ITO R-11/185, Rajnagar Ward-2(1)(1) Ghaziabad Ghaziabad PAN-AHKPB2206J APPELLANT RESPONDENT Appellant by Ms. Harshita Sharma, Adv. Respondent by Shri Sanjay Kumar, Sr. DR Date of Hearing 09.04.2025 Date of Pronouncement 09.04.2025 ORDER
PER PRADIP KUMAR KEDIA, AM :
The captioned appeal has been filed at the instance of the assessee seeking to assail the First Appellate order dated 09.12.2024 passed by Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“CIT(A)”] under s. 250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 26.03.2022 passed under s. 147 r.w.s 144B of the Act relevant to assessment year 2014-15.
When the matter was called for hearing, the Ld. Counsel for the assessee referred to letter dated 06.03.2025 and submitted that the assessee has filed declaration in Form 1 in order to avail “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. Form 2 has also been issued by the Income Tax Department. The Ld. Counsel of the assessee thus sought withdrawal of the captioned appeal.
The Ld. Sr. DR for the Revenue stated that he has no objection to withdraw the appeal as sought on behalf of the assessee.
In the light of oral/written request made on behalf of the assessee, the captioned appeal is dismissed. However, in the event, the assessee fails to avail the benefit of DTVSV Scheme for any bonafide reasons, then the assessee concerned shall be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law.
In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 09th April, 2025.