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Facts
The assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and filed an application to withdraw the appeal. The appeal was filed against the order of the National Faceless Appeal Centre, Delhi for Assessment Year 2015-16.
Held
The Tribunal permitted the assessee to withdraw the appeal, with liberty to approach the Tribunal again if the Vivad Se Vishwas Scheme application is not accepted by the Department. The appeal was dismissed for statistical purposes.
Key Issues
Whether the assessee can withdraw the appeal after opting for the Vivad Se Vishwas Scheme and the implications of such withdrawal.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW
Before: SHRI. SUDHANSHU SRIVASTAVA & SHRI ANADEE NATH MISSHRA
This appeal has been preferred by the assessee against the order dated 25.06.2024, passed by the National Faceless Appeal Centre, Delhi (NFAC) for Assessment Year 2015-16.
None was present on behalf of the assessee when the appeal was called out for hearing. However, the assessee had filed an application dated 19.02.2025, which was received by the Registry of this Office on 20.02.2025, stating therein that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS, 2024) and Challan Receipt No.03581 dated 13.02.2025 and Form No.2 under DTVSVS, 2024 have been enclosed therewith. The prayer of the assessee was that in view of the above, he may be permitted to withdraw the appeal.
In view of the prayer made by the assessee, we permit the assessee to withdraw the appeal and the same is consigned to the records with the liberty to the assessee to approach the Tribunal again in case the assessee’s application under Direct Tax Vivad Se Vishwas Scheme, 2024 is not finally accepted by the Department.
In the result, the appeal of the assessee is dismissed for statistical purposes.
Order pronounced in the open Court on 20/03/2025.