Facts
The assessee filed an appeal against the order of the Ld. CIT(A). The assessee requested to withdraw the appeal because they have opted for the Vivad se Vishwas Scheme, 2024.
Held
The Tribunal considered the assessee's application for withdrawal due to the approval under the Vivad se Vishwas Scheme, 2024. The request for withdrawal was allowed.
Key Issues
Whether the appeal can be withdrawn on the grounds of availing the Vivad se Vishwas Scheme, 2024.
Sections Cited
Section 92(1) of the Finance (No.2) Act, 2024
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: SHRI SIDDHARTHA NAUTIYAL & SHRI BIJAYANANDA PRUSETH
(Assessment Year: 2015-16) Sangeeta Kejriwal, Vs. Income Tax Officer, 65, Subhash Nagar Society, Ward-1(3)(1), Nr. T.V. Tower Ghod Dod Road, Surat Gujarat-395007 [PAN No.ABTPK2380B] (Appellant) .. (Respondent) Appellant by : Shri Rasesh Shah, C.A. Respondent by: Shri Mukesh Jain, Sr. DR 02.04.2025 Date of Hearing Date of Pronouncement 03.04.2025 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. Commissioner of Income Tax(Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 16.05.2024 passed for A.Y. 2015-16.
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.
Sangeeta Kejriwal vs. ITO Asst.Year –2015-16 - 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 03/04/2025
Sd/- Sd/- (BIJAYANANDA PRUSETH) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 03/04/2025 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,