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Facts
The assessee filed an appeal before the Tribunal against an order of the CIT(A) for AY 2013-14. Subsequently, the assessee applied to withdraw the appeal, stating that it had opted for the Direct Taxes Vivad Se Vishwas Scheme and had filed the necessary forms for settlement.
Held
The Tribunal dismissed the appeal as withdrawn, considering the dispute infructuous due to the assessee's opting for the Vivad Se Vishwas Scheme. It was clarified that if the assessee could not avail the scheme's full benefit due to technicalities, the appeal could be revived by filing an application under Section 254(2) of the Income Tax Act within the prescribed limitation period.
Key Issues
Whether an appeal can be dismissed as withdrawn due to the assessee opting for the Direct Taxes Vivad Se Vishwas Scheme, and the conditions for potential revival of such an appeal.
Sections Cited
254(2)
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Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY
Assessee by : Shri Deepak Aggarwal, Advocate Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr.DR Date of Hearing : 03.02.2025 Date of Pronouncement : 04.02.2025 HYBRID HEARING O R D E R PER RAJ PAL YADAV, VP The assessee is in appeal before the Tribunal against the order of the Commissioner of Income Tax (Appeals)-5 [in short ‘the CIT (A)’] dated 12.08.2022 passed for assessment year 2013-14.
The assessee has filed an application for withdrawal of this appeal. The contents of the application for withdrawal are as under : A.Y.2013-14 2 “With due respect it is submitted that We have opted for Direct Taxes Vivad Se Vishwas Scheme and already filed VSVS-1 and 2 opting for settlement with the Income Tax Department in respect of my appeals filed with your office. As the company assessee is in process of filing of DTVSV-3 form as issued by the department. So, I request you to allow me to withdraw my appeals pending with your office. You are requested to do the needful in the matter and oblige.”
Considering the prayer of the assessee, this appeal is dismissed as withdrawn because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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 failed 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.