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Facts
The assessee preferred an appeal against an order passed by the Commissioner of Income Tax (Appeals) for AY 2018-19. The assessee intended to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024, and had filed the necessary forms.
Held
The assessee's appeal was dismissed as withdrawn because they were participating in the Vivad Se Vishwas Scheme. Liberty was granted to recall the order if the dispute was not settled through the scheme.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.
Sections Cited
250 of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, NAGPUR BENCH : NAGPUR
Before: SHRI N.K. CHOUDHRY & SHRI K.M. ROY
ORDER PER N.K. CHOUDHRY, JM:
This appeal has been preferred by the assessee against the order dated 09/12/2024 impugned herein passed by the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [in short, “Ld.Commissioner”] u/sec. 250 of the Income Tax Act, 1961 (for short, “the Act”) for the Assessment Year (for short, “AY”) 2018-19.
2 ITA.No. 617/NAG/2024 2. The assessee with an intention to settle the dispute, has already been filed Form No.1 under Direct Tax Vivad Se Vishwas Scheme , 2024 (for short, “VSV Scheme, 2024”) and the Revenue Department has issued Form Nos. 2 & 3. The assessee is ready to deposit the requisite amount as determined by the Revenue authorities. Thus, the assessee’s appeal stands dismissed as withdrawn, however, liberty is granted to the Revenue Departemtn as well as assessee to seek recalling of this order if non–settling the dispute through VSV Scheme, 2024.
In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 23.06.2025.