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Facts
The assessee filed an appeal against an order passed by the CIT(A). The assessee subsequently filed a letter stating they opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and requested the withdrawal of the appeal pending receipt of Form No.2.
Held
The Tribunal noted the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the appeal should be dismissed as withdrawn in light of the assessee opting for the Direct Tax Vivad Se Vishwas Scheme.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH, AHMEDABAD
Before: DR. BRR KUMAR & Ms. SUCHITRA KAMBLE
PER SUCHITRA KAMBLE, JUDICIAL MEMBER:
This appeal is filed by the Assessee against order dated 02.03.2023, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Years 2014-15.
The assessee filed letter dated 02.01.2025 stating therein that the assessee opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and filed Form No.1. Form No.2 is awaited and hence requesting that once Form No.2 is received, the assessee will withdraw the appeal.
In the light of this, the appeal is dismissed as withdrawn. However, in the event the assessee fails to avail the benefit of DTVSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before the Tribunal in accordance with law.
Order pronounced in the open Court on this 13th March, 2025.