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Facts
The assessee filed an appeal against the order of the National Faceless Appeal Centre for AY 2013-14. During the hearing, it was brought to the tribunal's attention that the assessee had already opted for the Vivad Se Vishwas Scheme 2024 and requested to withdraw the appeal.
Held
The tribunal allowed the withdrawal of the appeal and dismissed it as such. However, it granted the assessee the liberty to revive the appeal by filing a miscellaneous application if the Vivad Se Vishwas Scheme 2024 participation proves unsuccessful for any reason.
Key Issues
Whether the assessee's appeal should be dismissed as withdrawn due to their participation in the Vivad Se Vishwas Scheme, with a provision for revival.
Sections Cited
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Income Tax Appellate Tribunal, “C(SMC
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 07.11.2024 for the AY 2013-14.
At the time of hearing, it was pointed out that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing form no.1, with the competent authority and therefore, prayed vide application dated 20.01.2025 that the assessee may be allowed to withdraw this appeal to which the ld. DR did not oppose.
Hence, I am dismissing the appeal as withdrawn with a liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever.
Order pronounced in the open court on 28.03.2025.