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Facts
Four connected appeals were filed by different assessees against orders for assessment years 2017-18, 2019-20, and 2021-22. The assessees sought withdrawal of their appeals as they had opted for the Vivad Se Vishwas Scheme, 2024.
Held
The Tribunal allowed the assessees' request to withdraw the appeals as the Departmental Representative had no objection. It was clarified that if the Vivad Se Vishwas applications are rejected, the assessees can move for recalling the appeals.
Key Issues
Whether the assessees can withdraw their appeals to opt for the Vivad Se Vishwas Scheme, and the implications 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In the result, the appeals of the respective assessees are dismissed as ‘Withdrawn’.