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Facts
The assessee filed an appeal against the CIT(A)'s order, which arose from an assessment made under Section 144/147 of the Income Tax Act, 1961 for the assessment year 2012-13. Subsequently, the assessee sought to withdraw the appeal, having filed a declaration under the "Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024" and received Form 2. The Sr. DR for the Revenue confirmed no objection to the withdrawal.
Held
The Income Tax Appellate Tribunal dismissed the appeal as withdrawn, acknowledging the assessee's application under the DTVSV Scheme. The Tribunal, however, granted liberty to the assessee to seek restoration of the appeal if they fail to avail the benefits of the DTVSV Scheme for any bona fide reasons.
Key Issues
Withdrawal of appeal due to the assessee opting for the Direct Tax Vivad Se Vishwas Scheme, 2024. Conditions for restoration of the appeal if the scheme benefits are not availed for bona fide reasons.
Sections Cited
250, 144, 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI “SMC” BENCH: NEW DELHI
Before: SHRI PRADIP KUMAR KEDIA
[Assessment Year : 2012-13] Aviraj Pratap vs ITO X-155, Regency Part-2 Ward-1(5) CLF City, Phase-VI Gurgaon Haryana-122001 PAN-APKPP7361Q APPELLANT RESPONDENT Appellant by None 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 22.11.2023 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 26.11.2019 passed under s. 144/147 of the Act relevant to assessment year 2012-13.
At the time of hearing, no one attended on behalf of the assessee. Vide letter dated 24.10.2024, it is 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.