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Facts
The assessee filed an appeal against the order of the CIT(A)-NFAC. During the proceedings, the assessee submitted that they had opted for the Vivad se Vishwas Scheme and requested to withdraw the appeal.
Held
The Tribunal noted that as per the Vivad se Vishwas Scheme, appeals are deemed withdrawn upon issuance of a certificate by the Designated Authority. Since the assessee requested withdrawal and had opted for the scheme, the appeal was permitted to be withdrawn.
Key Issues
Whether the appeal can be dismissed as withdrawn on account of the assessee opting for the Vivad se Vishwas Scheme and filing the necessary forms.
Sections Cited
250, 143(3), 147, 91(2), 92(2)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
PER BENCH: This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2013-14 dated 10.07.2024, which has been passed against the assessment order u/s 143(3)/147 of the Act, dated 19.12.2018. I.T.A. No.: 1845/KOL/2024 Assessment Year: 2013-14 Manisha Majumder.
At the outset, it was submitted by the Ld. AR that the assessee had filed Form 1 under the Vivad se Vishwas Scheme, 2024 and subsequently, Form 2 has been received by him. Since the assessee has opted for the Vivad Se Vishwas Scheme, hence the present appeal was requested to be withdrawn. The Ld. DR did not object to the withdrawal of the appeal.
As per S. No. 10 of the Guidance Note 1/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024 dated 15th October, 2024, it is mentioned that as per section 91(2) of the Scheme, after filing of declaration, appeals before ITAT/CIT(A)/ JCIT(A) are deemed to be withdrawn from the date of issue of certificate by the Designated Authority. Further as per section 91(3) of the Scheme, the taxpayer is required to withdraw appeals and furnish proof thereof along with intimation of payment u/s 92(2) of the Scheme. Since the assessee has requested for withdrawal of the appeal, he is permitted to withdraw the same and the appeal is dismissed as withdrawn. However, if the subsequent facts warrant that the appeal should be heard on merits, the assessee shall be at liberty to file a Miscellaneous Application for restoration of the appeal.
In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 26th March, 2025. [Rakesh Mishra] [George Mathan] Accountant Member Judicial Member Dated: 26.03.2025 Bidhan (P.S.) I.T.A. No.: 1845/KOL/2024 Assessment Year: 2013-14 Manisha Majumder. Copy of the order forwarded to:
Manisha Majumder, Kanksha, Canal Par, Panagarh Bazar, Panagarh, Paschim Bardhaman, West Bengal, 713148. 2. CIT(A), NFAC.
CIT(A)-
CIT-
CIT(DR), Kolkata Benches, Kolkata.
Guard File. //// By order