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Facts
The assessee filed an appeal against an order for Assessment Year 2015-16. Subsequently, the assessee filed an application to withdraw the appeal, having opted for the 'Vivad Se Vishwas Scheme 2024'.
Held
The tribunal dismissed the appeal as 'withdrawn' because the dispute was settled under the Vivad Se Vishwas Scheme, making the appeal infructuous. It was clarified that if the assessee encounters technicalities preventing full benefit from the scheme, they could revive the appeal by filing an application under Section 254(2) of the Income Tax Act within the due date.
Key Issues
Whether an appeal should be withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme, and the conditions for potential revival if the scheme's benefits are not fully availed.
Sections Cited
254(2)
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Order Per Bench : Appeal in this case has been filed by the assessee against the order dated 01.07.2024 of Addl./JCIT(A)-2, Delhi, for the Assessment Year 2015-16.
During the proceedings, none appeared on behalf of the Assessee. However, an application dated 13.05.2025 has been filed by the Assessee for withdrawal of this appeal on the 930-Chd-2024 Malkeet Singh, Panchkula 2 ground that the Assessee has opted for the 'Vivad Se Vishwas Scheme 2024’ and sought permission of the Bench to withdraw the aforementioned appeal. Necessary certificate in Form No.2 under Rule 5 has been issued to him which is placed on record.
Considering the prayer of the assessee, this appeal is dismissed as ‘withdrawn’ because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous. However, it is made clear that in case, on account of some technicalities, assessee fails to avail the full benefit of this Scheme, then both sides will be at liberty to get the appeal revived after filing of application under Section 254(2) of the Income Tax Act. Such application be filed within due date of limitation provided under this Scheme.
In the result, appeal of the assessee is dismissed as withdrawn.
Order pronounced on 20.05.2025. ( RAJPAL YADAV ) Accountant Member 930-Chd-2024 Malkeet Singh, Panchkula 3 “आर.के.”