SHREE RAGHUKUL TEXPRINTS PRIVATE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD 2(1)(2), SURAT
Facts
The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and submitted a request to withdraw the appeal. The Senior Departmental Representative for the revenue had no objection to the dismissal of the appeal as withdrawn.
Held
The Tribunal considered the assessee's application for withdrawal and, with liberty to both parties to file a Miscellaneous Application for restoration if the scheme settlement fails, dismissed the appeal as withdrawn.
Key Issues
Whether the appeal can be dismissed as withdrawn upon the assessee opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
250 of the Income-tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: SHRI SANJAY GARG & SHRI BIJAYANANDA PRUSETH
आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee emanates from the order passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 04.07.2024 by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment year (AY) 2013-14. 2. The learned Authorized Representative (ld. AR) of the assessee submitted that assessee has opted for the benefit of the Direct Tax Vivad Se Vishwas Scheme, 2024 (in short ‘VSVS, 2024’). A copy of Form No.1, bearing with Acknowledgement No.851314000300125, dated 30.01.2025, was submitted by the ld. AR with a request to permit to withdraw the appeal. This fact was confronted with the learned Senior Departmental Representative (ld.
2 ITA.842/SRT/2024/AY.2013-14 Shree Raghukul Texprints Pvt.Ltd. Sr. DR) for the revenue. The ld. Sr. DR for the revenue submitted that he has no objection, if the appeal of the assessee dismissed as withdrawn. 3. We have considered the application of assessee for withdrawal of appeal and considering the prayer of assessee, the appeal of the assessee is dismissed as withdrawn with liberty to the assessee as well as to the revenue that in case the application preferred by the assessee under DTVSV, 2024 does not get finally settled for any reason whatsoever, then both the parties are at liberty to prefer Miscellaneous Application before this Tribunal for restoration of the appeal or any further direction and in such event, the appeal shall get restored. The Assessing Officer is directed to pass the consequential order. 4. In the result, appeal of the assessee is dismissed as withdrawn. Order is pronounced under provision of Rule 34 of ITAT Rules, 1963 on 29/05/2025. Sd/- Sd/- (SANJAY GARG) (BIJAYANANDA PRUSETH) JUDICIAL MEMBER ACCOUNTANT MEMBER Surat, Dated: 29/05/2025 SAMANTA Copy to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR 6. Guard File
/True copy/ By order // TRUE COPY // Assistant Registrar/Sr. PS/PS ITAT, Surat