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Facts
The assessee filed an appeal against an NFAC order passed u/s 250, arising from an assessment order u/s 143(3). The appeal was barred by limitation of 207 days. However, the assessee opted to settle the tax dispute under the "Direct Tax Vivad se Vishwas Scheme 2024" (DTVSV) and received Form No. 2.
Held
The Tribunal dismissed the appeal as withdrawn because the assessee had opted for the DTVSV Scheme and received Form No. 2. The Tribunal granted liberty to the assessee to file a miscellaneous application for recalling the order if the DTVSV application is rejected or Form No. 4 is not received.
Key Issues
Whether an appeal should be dismissed as withdrawn due to the assessee opting for the Direct Tax Vivad se Vishwas Scheme, notwithstanding that the appeal was barred by limitation.
Sections Cited
250, 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, A BENCH,
Before: Dr. MANISH BORAD & SHRI VINAY BHAMORE
आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER:- This appeal at the instance of assessee is directed against the order dated 25.09.2018 passed by NFAC, Delhi u/s 250 of the Income-tax Act, 1961 which in turn is arising out of assessment order passed u/s 143(3) dated 26.12.2017 of the income tax Act. 2. At the outset assessee requested for withdrawing the appeal as the assessee has opted for settling the Tax dispute under the “Direct Tax Vivad se Vishwas Scheme 2024” (DTVSV) and the assessee has received Form No. 2 on 05.08.2025.
We have heard rival contentions and perused the record placed before us. The instant appeal is barred by limitation of 207 days. However before going into the reasons for delay in filing of the instant appeal, Ld. Counsel for the assessee at the outset has requested for withdrawal of instant appeal as the assessee has objected for setteling the tax dispute under the Direct Tax Vivad Se Vishwas Scheme (DTVSV). Form No. 1 was filed by the assessee on 25.04.2025 and the Income Tax Department has issued Form No. 2 specifying the balance amount of tax payable by the assessee under the DTVSV Scheme. Considering the application/contention of the assessee the instant appeal is dismissed as withdrawan on account of the application being addmitted under DTVSV Scheme, 2024. We however grant liberty to the assessee to file the miscellaneous application for re-calling of this order in case the assessee is unable to get Form No. 4 from the Income Tax Department and application under DTVSV Scheme, 2024 is rejected. Accordingly appeal of the assessee is dismissed as withdrawn.
In the result, appeal of the assessee is dismissed as withdrawn.
Order pronounced on this 13th day of August, 2025.