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Facts
The assessee firm had filed an appeal against the order passed by the Commissioner of Income-Tax (Appeals). The assessee had opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024 and requested to withdraw the appeal.
Held
The Tribunal noted that the assessee had opted for the DTVSV Scheme and had filed the necessary forms for withdrawal. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the assessee can withdraw the appeal after opting for the Vivad-se-Vishwas Scheme, 2024.
Sections Cited
143(3), 92
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Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad
O R D E R प्रनत रवीश सूद, जे.एम./PER RAVISH SOOD, J.M.
The present appeal filed by the assessee firm is directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 31/10/2023, 2 H-Computer Services and Manpower Consultancy which in turn arises from the order passed by the A.O under Section 143(3) of the Income-tax Act, 1961 (in short 'the Act') dated 21.04.2021 for the assessment year 2018-19.
Shri P. Vinod, Advocate, the learned Authorized Representative (for short “Ld.AR”) at the threshold of hearing of the appeal submitted that the captioned assessee firm had opted for Direct Tax Vivad-se- Vishwas Scheme, 2024 (in short “DTVSV, 2024”). The Ld.AR has placed on our record a letter filed by the assessee dt.25.08.2025, wherein it has requested to withdraw the appeal. Also, we find that the aforesaid letter dated 25.08.2025 is accompanied by (i) Form 1 - Declaration under DTVSV Scheme, 2024; and (ii) Form 2 i.e. Certificate under sub-section (1) of Section 92 of the Finance (No.2) Act, 2024. For the sake of clarity, the aforesaid request letter, dt.25.08.2025 is culled out as under :
-left blank intentionally- 3 H-Computer Services and Manpower Consultancy
Considering the fact that the assessee firm had opted for DTVSV Scheme, 2024, we herein dismiss the captioned appeal as withdrawn. Before parting, we may herein observe that in case, if for any reason, the captioned appeal is not finally settled under the DTVSV, 2024, then the assessee firm shall remain at a liberty to seek restoration of the said appeal.
4 H-Computer Services and Manpower Consultancy
Resultantly, the appeal filed by the assessee firm is dismissed as withdrawn in terms of our aforesaid observations.
Order pronounced in the Open Court on 26th August, 2025. (श्री मिुसूदन सावडिया) (श्री रवीश सूद) (MADHUSUDAN SAWDIA) (RAVISH SOOD) लेखा सदस्य/ACCOUNTANT MEMBER न्यायिक सदस्य/JUDICIAL MEMBER Hyderabad, dated 26.08.2025. TYNM/sps