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Facts
The Assessee filed an appeal against the CIT(A) order arising from an order passed under Section 271(1)(c) of the Income Tax Act, 1961, for AY 2010-11. The assessee requested the appeal be dismissed as withdrawn.
Held
The Tribunal noted that the assessee had availed the benefit of the Vivad Se Vishvas Scheme, 2024, and requested the appeal be dismissed as withdrawn. The Tribunal dismissed the appeal as withdrawn.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the assessee availing the Vivad Se Vishvas Scheme.
Sections Cited
271(1)(c)
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Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH
Before: Shri Sanjay Garg
आदेश/ORDER
The present appeal has been filed by the Assessee against the order passed by the Learned Commissioner of Income Tax (Appeal)/National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)] dated 14.08.2023 arising from the order passed u/s. 271(1)(c) of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2010-11.
Adjournment application has been filed on behalf of the ld. D.R. stating that she was not well. Identical type of applications have been filed in all the cases fixed for today. It will not be appropriate to adjourn all the matters. Since there is no complicated issue involved in this appeal and the matter can be decided after going through the records and after hearing the ld. A.R., therefore, I proceed to decide the matter.
The Ld. Counsel for the assessee has requested that the assessee has availed the benefit of Vivad Se Vishvas Scheme- 2024. The assessee has also filed Form No.1 and Form No. 2 is awaited under the Direct Tax Vivad Se Vishwas Scheme, 2024.
In the light of written request made on behalf of the assessee, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any reason, whatsoever, then the assessee will be at liberty to seek restoration of this appeal for hearing by moving a separate application in this respect.
In the result, the appeal filed by the Assessee is hereby dismissed as withdrawn.