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Facts
The assessee filed an appeal for assessment year 2019-20 against an order dated 03/12/2021. During the hearing, it was noted that the assessee had opted for the Vivad Se Viswas Scheme-2024.
Held
The assessee submitted an application requesting to withdraw the appeal as they have opted for the Vivad Se Viswas Scheme, and the designated authority had issued the necessary certificates. The Assessing Officer expressed no objection.
Key Issues
The primary issue was whether the appeal should be dismissed as withdrawn, given the assessee's successful application under the Vivad Se Viswas Scheme.
Sections Cited
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Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA
2019-20 against impugned appellate order dated 03/12/2021 (DIN & Order No.ITBA/NFAC/S/250/2021- 22/1037468314(1) of Commissioner of Income Tax (Appeals).
(B) During the course of hearing, it was noticed that the assessee has submitted an application dated 26/12/2024 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 No. 1 on 12th December, 2024 and Form-2 dated on 20th December, 2024, the assessee may be permitted to withdraw the present appeal. Copy of Form No. 1 and Form No. 2 were also enclosed. Learned D.R. 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 In view of the foregoing, the appeal of the assessee is dismissed as withdrawn on account of assessee opting for VSVS.
(C) In the result, the appeal of the assessee is dismissed as withdrawn.
(Order pronounced in the open court on 02/01/2025)