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Facts
The assessee, Sri Manta Soni, filed an appeal against an order from the National Faceless Appeal Centre for AY 2012-13. During the hearing, the assessee indicated that they had opted for the Vivad Se Vishwas Scheme 2024 and filed an application to withdraw the appeal, which the Ld. DR did not oppose.
Held
The tribunal allowed the assessee's request, dismissing the appeal as withdrawn. It granted the assessee the liberty to revive the appeal by filing a miscellaneous application if their application under the Vivad Se Vishwas Scheme 2024 is unsuccessful for any reason.
Key Issues
Whether the assessee should be permitted to withdraw the appeal before the tribunal due to their enrollment in the Vivad Se Vishwas Scheme 2024.
Sections Cited
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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
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 30.09.2022 for the AY 2012-13.
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 vide application dated 20.01.2025 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Hence, we are dismissing the appeal as withdrawn with a liberty to the assessee to get the appeal revived by filing necessary
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 28.02.2025.