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Facts
The assessee filed an appeal against the order of the CIT(A). At the time of hearing, no one appeared for the assessee, but a letter stated that the assessee had opted to settle the appeal under the Vivad se Vishwas Scheme (VSVS) and had been issued Form-4.
Held
The Tribunal noted that the appeal had become infructuous as the issue was settled under VSVS. Therefore, the appeal was treated as withdrawn and dismissed.
Key Issues
Whether the appeal can be dismissed as withdrawn due to settlement under the Vivad se Vishwas Scheme.
Sections Cited
147, 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI
O R D E R
PER MANISH AGARWAL, AM:
This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC), Delhi (‘the CIT(A)’ in short) dated 29.06.2024 in Appeal No. NFAC/2014- 15/10277634 arising out of the order passed u/s 147 r.w.s 144B of the Income Tax Act, 1961 (‘the Act’ for short) dated 26.05.2023 for Assessment Year 2015-16.
At the time of hearing, no one was present on behalf of the assessee. However, vide letter dated 24.10.2025, it has been intimated that the assessee has opted to settle the aforementioned appeal under Vivad se Vishwas Scheme, 2024 (“VSVS”, for short) and that the Designated Authority has already issued Form-4 under VSVS. We took notice of the aforesaid letter dated 24.10.2025. Copy of Form-4 issued by Designated Authority under VSVS was also enclosed with the aforesaid letter. Ld. Vivek Arora vs. AO, NFAC Sr. DR for Revenue submitted before us that this appeal may be treated as withdrawn and may be dismissed on account of the aforesaid VSVS. After due consideration and in view of the foregoing, we are of the opinion that this appeal has become infructuous as the issue before us has already been settled under VSVS thus this appeal having become infructuous, is treated as withdrawn and is hereby dismissed.
Before we part, we hereby clarify, by way of abundant caution, that if for some reason the disputes under this appeal before us are not settled under the aforesaid VSVS, then the assessee will be at liberty to approach ITAT for restoration of this appeal in accordance with law.
In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 09.01.2026.