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Facts
The assessee, Anubhav Poddar, filed an appeal against the CIT(A) order for Assessment Year 2015-16. During the hearing, both the appellant's and the revenue's representatives submitted that the assessee had availed the Vivad-se-Vishwas Scheme, 2024, and had submitted the requisite Form No. 2.
Held
The Tribunal dismissed the appeal as withdrawn based on the assessee's election to proceed under the Vivad-se-Vishwas Scheme. The assessee was granted the liberty to apply for the appeal's restoration if, for any reason, the application under the scheme is not accepted by the Department.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad-se-Vishwas Scheme, 2024.
Sections Cited
Income Tax Act, 1961, Section 250
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Income Tax Appellate Tribunal, “B” BENCH KOLKAΤΑ
Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI
Present for: Appellant by : Shri Yash Baid, AR Respondent by : Shri Chandan Das, Add. CIT, Sr. DR Date of Hearing : 25.03.2025 Date of Pronouncement : 25.03.2025 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/250/2024-25/1065012386(1) dated 20.05.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2015-16.
Shri Yash Baid, AR appeared on behalf of the assessee and Shri Chandan Das, Addl. CIT, Sr. DR appeared on behalf of the revenue.
At the time of hearing, the Ld. AR as well as Ld. DR present here have submitted that the assessee has availed Vivad-se-Vishwas Scheme, 2024 in respect of the impugned appeal. The necessary Form No. 2 duly issued Anubhav Poddar, AY: 2015-16 by the Department has also been submitted. The assessee has also made a request for withdrawal of the appeal in so far as Form No. 2 has been filed by the assessee. Considering the above submissions, the appeal of the assessee is hereby dismissed as withdrawn.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In the result, the appeal of the assessee is dismissed as withdrawn.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.