PURNA PRASAD GODAVARTHI,BANGALORE vs. ACIT/DCIT, CIRCLE-1, KAKINADA
What did the Tribunal hold?
The Tribunal dismissed the appeals as withdrawn, granting the assessee liberty to approach the Tribunal again if their case is not accepted under the Vivad Se Vishwas Scheme 2024. This allows the assessee to file a Miscellaneous Application for reinstatement of the appeals within the prescribed time limit if necessary.
What were the facts?
The assessee filed appeals against an order passed by the Commissioner of Income Tax (Appeals) for the Assessment Year 2016-17. During the proceedings, the assessee's counsel informed the Tribunal of their desire to withdraw the appeals to avail the benefits of the Direct Tax "Vivad Se Vishwas Scheme, 2024".
What were the issues?
Whether the appeals should be permitted to be withdrawn by the assessee to opt for the Direct Tax Vivad Se Vishwas Scheme, 2024, with a conditional provision for reinstatement.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH
Before: SHRI LALIET KUMAR & SHRI BALAKRISHNAN. S
O R D E R PER LALIET KUMAR, J.M.
These appeals are filed by the assessee feeling aggrieved by the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 10.01.2024 for the A.Y. 2016-17.
At the outset, the Learned Counsel for the assessee submitted that the assessee wishes to avail Direct Tax “Vivad Se Vishwas Scheme, 2024" and hence, would like to withdraw these Appels.
After hearing both the parties, we dismiss the appeals of the assessee with a liberty to approach the Tribunal if assessee's case is not accepted in Vivad se Vishwas Scheme 2024 by the Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file Miscellaneous Application before the Tribunal within the time limit prescribed under the Act to reinstate assessee's appeals. Ordered accordingly.
In the result, the appeals of the assessee are dismissed as 'withdrawn'.
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