Loading judgment…
Facts
The assessee, Smt. Alka Agarwal, filed an appeal for the assessment year 2013-14 against an order passed by the CIT(A). During the hearing, the assessee requested to withdraw the appeal as she had opted for the Vivad Se Viswas Scheme-2024 (VSVS) and received a certificate (Form-2) from the designated authority.
Held
The Income Tax Appellate Tribunal dismissed the appeal as withdrawn, noting that the assessee had opted for the VSVS. The Tribunal clarified that the assessee retains the liberty to seek restoration of the appeal if the issue in dispute is not settled under the VSVS.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Viswas Scheme-2024.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW
Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA
2013-14 against impugned appellate order dated 05/04/2019 passed by learned Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) During the course of hearing, it was noticed that the assessee has submitted an application dated 18/01/2025 requesting the Bench that since the assessee has opted for Vivad Se Viswas Scheme-2024 (“VSVS” for short) and designated authority has issued certificate in Form-2 on 17th January, 2025, the assessee may be permitted to withdraw the present appeal. Copy of Form No. 2 was also enclosed. Learned Departmental Representative for Revenue expressed no objection. In view of the foregoing, the appeal of the assessee is dismissed as withdrawn on account of assessee opting for VSVS.
(C) By way of abundant caution, we clarify that assessee will be at liberty to approa ch Income Tax Appellate Tribunal for restoration of appeal if it is found that the issue in dispute in present appeal is not settled under aforesaid VSVS.
(D) In the result, the appeal of the assessee is dismissed as withdrawn.
(Order pronounced in the open court on 23/01/2025)