What did the Tribunal hold?

The Tribunal noted the assessee's submission regarding opting for the Vivad Se Vishwas Scheme and the request to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal against an order of the CIT(A). During the hearing, the assessee's AR requested an adjournment, which was rejected. The assessee had opted for the Direct Tax Vivad Se Vishwas Scheme and requested to withdraw the appeal.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Malay Corporate Services Private… vs ITO | ITAT Ahmedabad 2025

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH, AHMEDABAD

Before: DR. BRR KUMAR & Ms. SUCHITRA KAMBLE

Hearing: 11.03.2025Pronounced: 13.03.2025

PER SUCHITRA KAMBLE, JUDICIAL MEMBER:

This appeal is filed by the Assessee against order dated 29.02.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Years 2012-13.

The Ld. AR sought adjournment which is rejected. As per letter dated 10.03.2025, the Ld. AR submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme and filed Form No.1 under the said Scheme and hence requesting to withdraw the appeal once Form No.2 is issued.

In the light of this, the appeal is dismissed as withdrawn.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.

MALAY CORPORATE SERVICES PRIVATE LIMITED,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-2(1)(1), AHMEDABAD

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What were the issues?

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