What did the Tribunal hold?

The appeals are dismissed as withdrawn. The assessee is granted liberty to revive the appeals by filing a Misc. Application if they are unsuccessful in the Vivad Se Vishwas Scheme.

The assessee filed appeals against an order passed by the CIT(A). During the hearing, the assessee's representative requested an adjournment to avail the benefit of the new Vivad Se Vishwas Scheme. The assessee had filed a previous application for the same scheme.

What were the issues?

Whether the appeals should be dismissed as withdrawn on the request of the assessee to avail the Vivad Se Vishwas Scheme?

Spick and Span Service vs DCIT | ITAT Nagpur 2025

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI V. DURGA RAO

For Appellant: Shri Rachit Thakar

For Respondent: Shri Abhay Y. Marathe

This appeal by the assessee is against the impugned order dated 26/04/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2017–18.

During the course of hearing, the learned Authorised Representative for the assessee furnished application dated 02/12/2024, for withdrawal of these appeals, as the assessee wish to avail the benefit of new Vivad Se Vishwas Scheme made available by the statue in the Budget-2024. The contents of the application is reproduced below:-

2 Spick And Span Services to 204/Nag./2023 “The above referred Appellant most respectfully submits as under: The above referred Appellant's captioned appeals are fixed for hearing before your honour on 04.12.2024. In this regard, we most respectfully submit that, the Hon'ble Finance Minister of India has introduced new Vivad Se Vishwas Scheme in the budget-2024. The Appellant want to take the benefit of new Vivad Se Vishwas Scheme. An earlier Application has also been filed on 20.09.2024. In light of the above, we humbly request that the captioned Appeals may kindly be adjourned for 6 weeks. The inconvenience caused to your honour is very much regretted. PRAYER: It is most humbly prayed that the hearing of the above referred Appeals may kindly be adjourned for 6 weeks.”

The learned Departmental Representative did not raise any objection to the submissions made by the assessee.

In view of the request made by the learned Authorised Representative for the assessee as cited supra, the appeals for all the years under consideration are liable to be dismissed. However, the assessee is hereby granted liberty to get these appeals revived by filing necessary Misc. Application, if the assessee is not successful in the VSVS-24 Scheme for any reason whatsoever.

In the result, appeals for the A.Y. 2017-18, 2018-19 and 2019-20 are dismissed as withdrawn. Order pronounced in the open Court on 10/02/2025

SPICK AND SPAN SERVICE ,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , CPC, BANGLORE-560500, BANGLORE

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