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Facts
The assessee filed an appeal against the appellate order. The assessee submitted a letter requesting withdrawal of the appeal to avail the Vivad Se Vishwas Scheme and submitted the necessary forms.
Held
The Tribunal noted that the assessee did not wish to pursue the appeal to avail the Vivad Se Vishwas Scheme and the Revenue had no objection. Consequently, the appeal was dismissed as withdrawn.
Key Issues
The primary issue was the assessee's request to withdraw the appeal to avail the Vivad Se Vishwas Scheme.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH
Before: DR. BRR KUMAR & SHRI SIDDHARTHA NAUTIYAL
Assessee Represented: Shri Dhinal Shah, A.R. Revenue Represented: Smt. Mamta Singh, Sr.D.R. Date of hearing : 24.02.2025 Date of pronouncement : 24.02.2025 आदेश/ORDER PER : DR. BRR KUMAR, VICE PRESIDENT:
This appeal is filed by the Assessee as against the appellate order dated 27.06.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2013-14. Page No 2
At the outset, the assessee vide letter dated 22.02.2025 submitted that he does not seek to pursue the said appeal owing to exercise of option for availing Vivad Se Vishwas Scheme and consequently requested that his application for withdrawal of appeal may please be granted. The assessee has submitted Form Nos. 1 & 2 under the Direct Tax Vivad Se Vishwas Scheme, 2024.
The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeal in the circumstances narrated on behalf of the assessee.
In the light of written requests made on behalf of the captioned parties, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law.
In the result, the appeal filed by the Assessee is hereby dismissed as withdrawn.