ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA vs. RAMASETHU INFRASTRUCTURE PRIVATE LIMITED, VIJAYAWADA

The present appeal filed by the Revenue is directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 06.03.2024, which in turn arises from the order passed by the Assessing Officer (for short, “A.O.”) under Section 143(3)

Shri P. Vinod, Advocate, the learned Authorized Representative (for short “Ld.AR”) for the assessee company at the threshold of hearing of the appeal submitted that as the assessee company had opted for Direct Tax Vivad-se-Vishwas Scheme, 2024 (in short “DTVSV, 2024”) for the captioned appeal i.e No.4” by the Pr.CIT, Vijayawada, therefore, the present appeal filed by the Revenue is liable to be dismissed as having been rendered infructuous.

The Ld.AR has placed on our record a letter dated 02.09.2025 along with copy of “Form No.4” evidencing the aforesaid factual position.

Per contra, Shri Badicala Yadagiri, learned CIT-Departmental Representative (for short “Ld. CIT-DR”) did not raise any objection to the withdrawal of the appeal filed by the Revenue in the backdrop of the fact that the assessee company had opted for Direct Tax Vivad-se-Vishwas Scheme, 2024 (in short “DTVSV, 2024”) and had been issued “Form No.4” by the prescribed authority.

Considering the aforesaid facts, we are of the view that as the assessee company has opted for Direct Tax Vivad-se-Vishwas Scheme, 2024 (in short “DTVSV, 2024”) and has been issued Form No.4 by the prescribed authority, therefore, the appeal filed by the Revenue does not survive and is dismissed as having been rendered infructuous.