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Facts
Krishna Kumar Tekriwal filed an appeal against an order from the National Faceless Appeal Centre for AY 2015-16. During the hearing, the assessee informed the Tribunal of their decision to opt for the Vivad Se Vishwas Scheme 2024 and requested to withdraw the appeal.
Held
The Tribunal dismissed the appeal as withdrawn. It provided the assessee with the liberty to revive the appeal by filing a miscellaneous application, should their enrollment in the Vivad Se Vishwas Scheme 2024 prove unsuccessful.
Key Issues
The key issue was whether the assessee could withdraw their appeal before the ITAT upon opting for the Vivad Se Vishwas Scheme 2024, and the conditions for such withdrawal.
Sections Cited
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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
O R D E R
Per Rajesh Kumar, AM:
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 04.03.2024 for the AY 2015-16.
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 before the Bench that the assessee may be allowed to withdraw this appeal to which the ld. DR did not oppose.
Hence, we are dismissing the appeal as withdrawn with a liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for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.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 13.03.2025.