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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2012-13. At the time of hearing, no one appeared for the assessee, but the assessee had opted for the Vivad Se Vishwas Scheme 2024 and requested an adjournment.
Held
The Tribunal dismissed the appeal as withdrawn, granting the assessee liberty to revive the appeal if the VSVS process is not successful.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme and not appearing for the hearing.
Sections Cited
250
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Income Tax Appellate Tribunal, “A” BENCH KOLKATA
Date of concluding the hearing : 27.03.2025 Date of pronouncing the order : 27.03.2025 O R D E R PER BENCH 1. This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2023-24/1056685409(1) dated 30.09.2023, passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2012-13.
None appeared on behalf of the assessee and Shri Nicholas Murmu, Addl. CIT-DR appeared on behalf of the Revenue.
At the time of hearing, it was pointed out that the assessee has already opted for Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing Form No. 4 with the competent authority. The assessee has, therefore prayed before the Bench that the case may be adjourned till the VSVS process is complete. It is seen that as per the VSVS the assessee has to withdraw his appeal as per the scheme.
Accordingly, we are dismissing this appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS- 2024, for any reason, whatsoever.
In the result, appeal of the assessee is dismissed, as withdrawn.
Order dictated and pronounced in the open court on 27.03.2025.