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Facts
The assessee filed an appeal against the order of the CIT(A). During the pendency of the appeal, the assessee's authorized representative filed an application for withdrawal of the appeal. This was because the assessee had availed the benefit of the 'Vivad Se Vishwas Scheme' and resolved the dispute with the Revenue.
Held
The Tribunal considered the assessee's prayer for withdrawal. The appeal was dismissed as withdrawn because the dispute settlement under the 'Vivad Se Vishwas Scheme' rendered the appeal infructuous. The Tribunal also clarified that the appeal could be revived under Section 254(2) of the Income Tax Act if the full benefit of the scheme was not availed due to technicalities.
Key Issues
Whether an appeal can be dismissed as withdrawn due to settlement under the 'Vivad Se Vishwas Scheme', and if the appeal can be revived under Section 254(2) in case of technical issues with the scheme.
Sections Cited
254(2)
AI-generated summary — verify with the full judgment below
�नधा�रती क� ओर से/Assessee by : None (Withdrawal application) राज�व क� ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr.DR सुनवाई क� तार�ख/Date of Hearing : 13.01.2025 उदघोषणा क� तार�ख/Date of Pronouncement : 15.01.2025 आदेश/Order Krinwant Sahay, AM : Appeal in this case has been filed by the assessee against the order dated 30.01.2024 of ld. CIT(A), National Faceless
264-Chd-2023 Lankan Kumar, Fatehabad 2 Appeal Centre, Delhi [hereinafter referred to as ‘CIT(A)’], for the Assessment Years 2016-17.
No one appeared on behalf of the Assessee. However, an application has been filed on behalf of the Authorized Representative of the Assessee for withdrawal of this appeal on the ground that he has availed benefit of 'Vivad Se Vishwas Scheme 2024’ and he has resolved the dispute with the Revenue under this Scheme. 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Considering the prayer of the assessee, this appeal is dismissed as withdrawn because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous.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 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.
264-Chd-2023 Lankan Kumar, Fatehabad 3
In the result, appeal of the assessee is dismissed as withdrawn.
Order pronounced on 15.01.2025.