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Facts
The assessee(s) filed four appeals for assessment years 2017-18, 2019-20, and 2021-22 against orders of the ACIT (IT), Pune. The assessee(s) sought to withdraw these appeals, stating they had opted for the Vivad Se Vishwas Scheme, 2024, a request to which the Departmental Representative had no objection.
Held
The Tribunal allowed the withdrawal request, dismissing the appeals as 'Withdrawn'. It clarified that if the assessee's applications under the Vivad Se Vishwas Scheme, 2024, are rejected, they are at liberty to file Miscellaneous Applications for recalling the appeals.
Key Issues
Whether appeals can be withdrawn and dismissed as such when the assessee has opted for the Vivad Se Vishwas Scheme, 2024, with the liberty to recall if the scheme application is rejected.
Sections Cited
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Income Tax Appellate Tribunal, PUNE BENCH “C”, PUNE
Before: DR. MANISH BORAD & SHRI VINAY BHAMORE
Assessee by : Shri Harshad Konde (through virtual) Department by : Shri Prakash L Pathade, CIT DR Date of hearing : 10.03.2025 Date of pronouncement : 12.03.2025 O R D E R PER BENCH : The captioned four appeals filed by the different but connected assessees are directed against the separate orders dated 06.04.2021, 03.03.2022, 27.09.2023 and 28.09.2023 of M/s. Faurecia Interieur Industrie M/s. Faurecia Systems Dechappement the Ld. ACIT (IT), Circle-1, Pune relating to assessment years 2017-18, 2019-20 and 2021-22 respectively.
Ld. Counsel for the assessee(s) filed separate applications seeking withdrawal of the appeals on the ground that the assessee has opted for Vivad Se Vishwas Scheme, 2024.
Ld. Departmental Representative has no objection for withdrawal of the appeals filed by the assessee(s). We therefore allow the request of the assessee to withdraw the appeals filed by it. However, it is made clear that in case the applications of assessee(s) are rejected under Vivas Se Vishwas Scheme, 2024 for any reason, the assessee(s) are at liberty to move Miscellaneous Applications for recalling of the appeals in accordance with law.
In the result, the appeals of the respective assessees are dismissed as ‘Withdrawn’.