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Facts
The assessee filed an appeal against the CIT(A) order for AY 2011-12. Subsequently, the assessee sought to withdraw the appeal, having opted for the Vivad se Vishwas Scheme, 2024, and provided proof of approval from the Pr. CIT. The Departmental Representative did not object to the withdrawal request.
Held
The Tribunal considered the assessee's application for withdrawal, noting its approval under the Vivad se Vishwas Scheme, 2024, as per Section 92(1) of the Finance (No.2) Act, 2024. Consequently, the request to withdraw the appeal was allowed, and the appeal was dismissed as withdrawn.
Key Issues
Whether the appeal filed by the assessee can be withdrawn due to opting for the Vivad se Vishwas Scheme, 2024.
Sections Cited
Section 92(1) of the Finance (No.2) Act, 2024, Rule 34 of ITAT Rules, 1963
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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: SHRI SIDDHARTHA NAUTIYAL & SHRI BIJAYANANDA PRUSETH
(Assessment Year: 2011-12) Kavita Kalpesh Doshi, Vs. Income Tax Officer, Flat No. 504, Avni Apt., Ward-1(2)(2), Parshvnath Complex, Surat Kailashnagar, Surat-395002 [PAN No.AAETK3584B] (Appellant) .. (Respondent) Appellant by : Shri Yogesh B. Shah, A.R. Respondent by: Shri Mukesh Jain, Sr. DR 03.04.2025 Date of Hearing Date of Pronouncement 08.04.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:
This appeal has been filed by the Assessee against the order passed by the Ld. CommissDioner of Income Tax(Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 19.06.2024 passed for A.Y. 2011-12.
The Counsel for the assessee submitted before us that the assessee wants to withdraw the present appeal since it has opted to avail benefit of Vivad se Vishwas Scheme, 2024 and in his submission, the assessee has also enclosed copies of Form No. 2 issued by the Pr. CIT of Income Tax- 1, Surat approving the applications filed by the assessee under the Vivad se Vishwas Scheme, 2024.
Kavita Kalpesh Doshi vs. ITO Asst.Year –2011-12 - 2– 3. The Ld. Departmental Representative for the Revenue stated that he has no objection to withdrawal of the present appeals by the assessee, in the circumstances narrated on behalf of the assessee.
We have considered the application of the assessee for withdrawal of the appeal on the ground that their application has been approved under Vivad se Vishwas Scheme, 2024. A reference has been made in sub- Section (1) of Section 92 of the Finance (No.2) Act, 2024 of Direct Tax Vivad se Vishwas Scheme, 2024 for the purpose of withdrawal of appeal. In the light of the provisions made in the Scheme and after considering the material on record, the aforesaid request for withdrawal of appeal of the assessee to avail the VSV Scheme, 2024 is hereby allowed.
In the result, the captioned appeal is dismissed as withdrawn. Order pronounced under proviso to Rule 34 of ITAT Rules, 1963 on 08/04/2025
Sd/- Sd/- (BIJAYANANDA PRUSETH) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 08/04/2025 TANMAY, Sr. PS TRUE COPY आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. संबंिधत आयकर आयु� / Concerned CIT 3. 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, सूरत / DR, ITAT, Surat 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,