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Facts
The assessee had filed several appeals against orders of the CIT(A). During the hearing, the assessee's counsel submitted that applications were filed under the "Direct Tax Vivad Se Vishwas, 2024" Scheme for all appeals, and the Income Tax Department had issued Form No. 2. The assessee then sought permission to withdraw these appeals.
Held
The Tribunal noted that the assessee filed applications under the Direct Tax Vivad Se Vishwas Scheme and sought to withdraw the appeals. The Revenue did not object. Consequently, the appeals were dismissed as withdrawn.
Key Issues
Whether the assessee can withdraw their appeals after filing applications under the Direct Tax Vivad Se Vishwas Scheme, and if so, what is the procedure for revival of appeals if the scheme benefit is not availed.
Sections Cited
254(2)
AI-generated summary — verify with the full judgment below
आदेश/Order PER LALIET KUMAR, J.M: All the above appeals file by the Assessee against the separate orders of the Ld. CIT(A).
During the course of the hearing, the Ld. Counsel for the assessee submitted that the assessee has filed separate applications under the “Direct Tax Vivad Se Vishwas, 2024” Scheme in respect of all the aforementioned appeals. In response, the Income Tax Department has issued Form No. 2 in each of the appeals, copies of which have been placed on record. Accordingly, the assessee seeks permission to withdraw the said appeals.
The Ld. Sr. DR, on the other hand, was unable to controvert the facts submitted by the Assessee and didn’t object to applications seeking withdrawal of the subject appeal.
In view of the above, the appeals of the assessee are dismissed as withdrawn. However, it is observed that in case Assessee fails to avail the benefit of this scheme due to any technicalities, then Assessee will be at liberty to get these appeals revived by filing Misc. Application. These applications should be filed within limitation period provided u/s 254(2) of the Act.
In light of aforesaid, the appeals of the assessee are dismissed as withdrawn.
(Order pronounced in the open Court on 25/06/2025 )