SHAILESH DATTATRAY AREKAR,GUJARAT vs. ACIT, VAPI
Facts
The assessee filed an appeal against the order dated 28.11.2023 for AY 2016-17. The assessee had applied for benefits under the Direct Vivad se Visvas Scheme - 2024 (DTVSV-24), and this application was accepted.
Held
The assessee's counsel requested to withdraw the appeal, and the CIT-DR had no objection. The Tribunal considered the withdrawal application and dismissed the appeal as withdrawn.
Key Issues
Withdrawal of appeal due to application under Vivad se Visvas Scheme and liberty to restore appeal if the scheme application is not settled.
Sections Cited
Section 250 of the Income-tax Act, 1961, Rule 34 of ITAT Rules, 1963
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Before: MS. SUCHITRA KAMBLE & SHRI BIJAYANANDA PRUSETH
PER BIJAYANANDA PRUSETH, AM: This appeal by assessee emanates from the order dated 28.11.2023 passed by the National Faceless Appeal Centre, Delhi under section 250 of the Income-tax Act, 1961 for assessment year (AY) 2016-17. This appeal came up hearing today (6th March 2025).
The learned Counsel for the assessee submits that the assessee has applied for seeking the benefits of Direct Vivad se Visvas Scheme -2024 (DTVSV-24) and his application has been accepted. The learned counsel for the assessee further submits that he may be allowed to withdraw this appeal. The assessee has also filed copy of Form No. 1 & 2 of DVSV-24. Form No.2 was issued by the Designated Authority on 26.12.2024. This fact was confronted
ITA No.38/SRT/2024/AY.16-17 Shailesh D. Arekar with learned Commissioner of Income-tax-departmental representative (CIT- DR) of the revenue. The ld.CIT-DR for the Revenue submits that he has no objection, if the appeal of the assessee is dismissed as “withdrawn”.
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assessee for withdrawal of appeal and considering the prayer of assessee, the appeal of the assessee is dismissed as “withdrawn” with liberty to the assessee as well as to the revenue that in case the application preferred by the assessee under DVSV-2024 does not get finally settled for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.
In the result, appeal of the assessee is dismissed as withdrawn. Order is pronounced under proviso to Rule 34 of ITAT Rules, 1963 on 24/03/2025 in the open court. (SUCHITRA KAMBLE) (BIJAYANANDA PRUSETH) "याियक सद"य/JUDICIAL MEMBER लेखा सद"य/ ACCOUNTANT MEMBER सूरत /Surat "दनांक/ Date: 24/03/2025 Dkp Outsourcing Sr.P.S* आदेश क" "ितिलिप अ"ेिषत/ Copy of the order forwarded to : अपीलाथ"/ The Appellant ""यथ"/ The Respondent आयकर आयु"/ CIT आयकर आयु" (अपील)/ The CIT(A) िवभागीय "ितिनिध, आयकर अपीलीय आिधकरण, सूरत/ DR, ITAT, SURAT गाड" फाईल/ Guard File //// By order/आदेश से, सहायक पंजीकार आयकर अपील"य अ"धकरण, सूरत
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