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Facts
The assessee filed three appeals against orders of the CIT(A) for assessment years 2003-04 to 2005-06. During the hearing, it was noted that the assessee had opted for the Vivad Se Viswas Scheme-2024 and received certificates.
Held
The Tribunal held that since the assessee opted for the Vivad Se Viswas Scheme and received the necessary certificates, the appeals have become infructuous and are liable to be dismissed. The assessee retains the liberty to seek restoration if the dispute is not settled under the scheme.
Key Issues
Whether appeals become infructuous due to the assessee opting for the Vivad Se Viswas Scheme-2024.
Sections Cited
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Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW
Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA
(Order pronounced in the open court on 23/01/2025)