Facts
The Revenue filed an appeal against an order of the CIT(A)/NFAC for AY 2013-14. The assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, filed the necessary declarations and paid the determined tax.
Held
The Tribunal noted that the assessee had complied with the requirements of the Vivad Se Vishwas Scheme. In the absence of any objection from the Revenue and considering the assessee's compliance, the appeal was dismissed as withdrawn.
Key Issues
Whether the appeal filed by the Revenue can be treated as withdrawn upon the assessee opting for the Vivad Se Vishwas Scheme and complying with its requirements.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI R. K. PANDA & SHRI VINAY BHAMORE
This appeal filed by the Revenue is directed against the order dated 26.07.2024 of the Ld. CIT(A) / NFAC relating to assessment year 2013-14.
The Ld. Counsel for the assessee at the time of hearing filed an application stating therein that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 against the appeal filed by the Revenue and filed a declaration in Form No.1 and has received Form No.2 from the PCIT. The assessee has also paid the amount of tax determined at Rs.21,82,668/- for which a challan is enclosed. He accordingly submitted that the appeal filed by the Revenue may be treated as “withdrawn” or necessary action may be taken for dismissal of the appeal as the assessee has complied with all the requirements under the Direct Tax Vivad Se Vishwas Scheme, 2024.
In absence of any objection from the side of the Ld. DR and considering the fact that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and paid the due taxes determined, therefore, this appeal filed by the Revenue is dismissed as “withdrawn”. However, the Revenue is at liberty to revive this appeal if it is found at any time that the application for DTVSVS-2024 is rejected or not in order.
In the result, the appeal filed by the Revenue is dismissed as “withdrawn”.
Order pronounced in the open Court at the conclusion of hearing itself i.e. on 27th March, 2025.
Sd/- Sd/- (VINAY BHAMORE) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 27th March, 2025 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to:
1. 1. अपीलार्थी / The Appellant; प्रत्यर्थी / The Respondent 2.