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Facts
The assessee filed an appeal against an Addl/JCIT(A) order for AY 2015-16, which arose from an AO's order under Section 143(3) of the Income Tax Act, 1961. During the hearing, the Departmental Representative submitted that the assessee had opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024 and requested to withdraw the appeal, providing the necessary Form 1 and Form 2.
Held
The Tribunal dismissed the appeal as withdrawn, acknowledging the assessee's participation in the DTVSV Scheme, 2024. The Tribunal granted the assessee liberty to seek restoration of the appeal if the settlement under the DTVSV Scheme, 2024 is not finalized for any reason.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the assessee's opting for the Direct Tax Vivad-se-Vishwas Scheme, 2024 and subsequent request for withdrawal.
Sections Cited
143(3), Rule 24 of Income-Tax Appellate Tribunal Rules, 1963, Section 92 of Finance (No.2) Act, 2024, Direct Tax Vivad-se-Vishwas Scheme, 2024
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Income Tax Appellate Tribunal, Hyderabad ‘ SM-A ‘ Bench, Hyderabad
करदाता का प्रतततितित्व/ : None Assessee Represented by राजस्व का प्रतततितित्व/ : Shri Ashutosh Pradhan, Department Represented by Sr.AR सुिवाई समाप्त होिे की ततति/ : 26.06.2025 Date of Conclusion of Hearing घोर्णध की तधरीख/ : 26.06.2025 Date of Pronouncement O R D E R प्रनत रवीश सूद, जे.एम./PER RAVISH SOOD, J.M.
The present appeal filed by the assessee is directed against the order passed by the Addl/JCIT(A), Aurangabad, dated 07.03.2024, which in turn arises from the order passed by the 2 Chanchal Sharma Assessing Officer (for short “A.O.”) u/s 143(3) of the Income Tax Act, 1961 (for short “the Act”) dated 30.12.2017 for A.Y. 2015-16.
As the assessee/appellant has failed to put up an appearance, therefore, we are constrained to proceed with and dispose of the appeal as per Rule 24 of the Income-Tax Appellate Tribunal Rules, 1963.
Shri Ashutosh Pradhan, the learned Senior Departmental Representative (for short “Ld.DR”) at the threshold of hearing of the appeal submitted that the captioned assessee/appellant had opted for Direct Tax Vivad-se-Vishwas Scheme, 2024 (in short “DTVSV, 2024”). The Ld.DR had placed on our record a letter filed by the assessee dt.16.04.2025, wherein she has requested to withdraw the appeal. Also, we find that the aforesaid letter dated 16.04.2025 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.16.04.2025 is culled out as under :
3 Chanchal Sharma
Considering the fact that the assessee had opted for DTVSV Scheme, 2024, we herein dismiss the captioned appeal as withdrawn. Before parting, we may herein observe that in case, if 4 Chanchal Sharma for any reason, the captioned appeal is not finally settled under the DTVSV, 2024, then the assessee shall remain at a liberty to seek restoration of the said appeal.
Resultantly, the appeal filed by the assessee is dismissed as withdrawn in terms of our aforesaid observations.
Order pronounced in the Open Court on 26th June, 2025. (मंजूनाथ जी) (श्री रवीश सूद) (MANJUNATHA G.) (RAVISH SOOD) लेखा सदस्य/ACCOUNTANT MEMBER न्यायिक सदस्य/JUDICIAL MEMBER Hyderabad, dated 26.06.2025. TYNM/sps