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Facts
The assessee-appellant felt aggrieved by the order of CIT(A) which dismissed her appeal challenging the assessment order for AY 2015-16. The assessee-appellant had already applied for settlement under the Direct Taxes Vivad Se Vishwas Scheme, 2024.
Held
The Tribunal noted that the assessee had applied for settlement under the Vivad Se Vishwas Scheme and presented copies of relevant forms. Therefore, the appeal and the application for condonation of delay were dismissed as withdrawn.
Key Issues
Whether the appeal can be dismissed as withdrawn if the assessee opts for settlement under the Direct Taxes Vivad Se Vishwas Scheme?
Sections Cited
250
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”A-Bench” JAIPUR
Before: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM
vkns'k@ORDER Per: NARINDER KUMAR, JUDICIAL MEMBER .
Appellant-assessee is before this Appellate Tribunal, feeling aggrieved by the order dated 25.01.2023, passed by Learned CIT(A), National Faceless Appeal Centre, u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), whereby her appeal challenging assessment order dated 26.12.2017, relating to the assessment year 2015- 16, was dismissed.
Shreyeshi Agarwal, Jaipur.
Today, Ld. AR for the appellant-assessee has presented copies of Form 1 to 3, and submitted that the assessee-appellant, having already resorted to the provisions of Direct Taxes Vivad Se Vishwas Scheme, 2024, this appeal may be dismissed as having been withdrawn.
It may be mentioned here that alongwith the appeal, an application seeking condonation of delay in filing the appeal was filed. Same is also pending. Ld. DR for the department has no objection to said submission put forth on behalf of the assessee-appellant-applicant.
Since the assessee-appellant-applicant has already applied for settlement under Direct Taxes Vivad Se Vishwas Scheme, 2024, and today, copies of Forms 1 to 3 issued by the competent authority have also been presented, as prayed the application seeking condonation of delay as well as the accompanying appeal are hereby dismissed as having been withdrawn.
However, it is made clear that in case no settlement is arrived at between the parties, the applicant shall be at liberty to apply for revival of the file, by moving appropriate application, and that too, in accordance with law.