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Facts
Diganta Infracon Pvt. Ltd. filed an appeal against a CIT(A) order for AY 2012-13. During the hearing, it was brought to the Tribunal's attention that the assessee had availed the Vivad-se-Vishwas Scheme, 2024, and subsequently requested to withdraw the appeal.
Held
The Tribunal acknowledged the assessee's participation in the Vivad-se-Vishwas Scheme and the request for withdrawal. Consequently, the appeal was dismissed as withdrawn, with the assessee retaining the liberty to apply for restoration if the Vivad-se-Vishwas application is rejected.
Key Issues
Whether the appeal should be dismissed as withdrawn given the assessee's participation in the Vivad-se-Vishwas Scheme.
Sections Cited
Section 250 of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, “B” BENCH KOLKAΤΑ
Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI
Present for: Appellant by : None (withdrawal application filed) Respondent by : Shri Anindya Kumar Bandopadhyay, Addl. CIT, Sr. DR Date of Hearing : 27.03.2025 Date of Pronouncement : 27.03.2025 O R D E R Per Bench : 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/250/2023-24/1053282263(1) dated 29.05.2023 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 Anindya Kumar Bandopadhyay, Addl. CIT, Sr. DR appeared on behalf of the revenue.
Diganta Infracon P. Ltd., AY: 2012-13 3. At the time of hearing, the Ld. AR as well as Ld. DR present have submitted that the assessee has availed Vivad-se-Vishwas Scheme, 2024 in respect of the impugned appeal. The necessary Form No. 4 has duly been issued by the Department and the same has also been submitted before us. The assessee has also made a request for withdrawal of the appeal in so far as Form No. 4 has been issued by the revenue. Considering the above submissions, the appeal of the assessee is hereby dismissed as withdrawn. However, the assessee will be at liberty to get his appeal restored upon filing an application, if for any reason, whatsoever, the application for Vivad Se Vishwas Scheme, 2024 is not accepted by the Department.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order dictated and pronounced in the open court.