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Facts
The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2011-12. During proceedings, the assessee filed an application to withdraw the appeal, having opted for the 'Vivad Se Vishwas Scheme 2024'.
Held
The Tribunal considered the assessee's prayer and dismissed the appeal as withdrawn, as the dispute settlement under the 'Vivad Se Vishwas Scheme' rendered the appeal infructuous. The Tribunal clarified that the appeal could be revived under Section 254(2) if technicalities prevented availing the Scheme's full benefit.
Key Issues
Whether the appeal can be dismissed as withdrawn when the assessee has opted for the 'Vivad Se Vishwas Scheme' and if it can be revived in case of technical issues with the scheme.
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 18.07.2019 of ld. Commissioner of Income Tax (Appeals)-1, Chandigarh [herein referred to as ‘CIT(A)’], for the Assessment Year 2011-12.
During the proceedings, none appeared on behalf of the Assessee. However, an application has been filed by the Assessee on 24.02.2025 for withdrawal of this appeal on the ground that the Assessee has opted for the 'Vivad Se Vishwas
1239-Chd-2019 M/s Metlonics Industries Pvt Ltd, Chandigarh
2 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Considering the prayer of the assessee, this appeal is dismissed as ‘withdrawn’ because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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In the result, appeal of the assessee is dismissed as withdrawn.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 25.02.2025.