What did the Tribunal hold?

The Tribunal heard both parties and considered the assessee's application for withdrawal. The appeal was dismissed as withdrawn. Liberty was granted to both parties to seek restoration if the Vivad se Visvas Scheme application is not settled.

The assessee filed an appeal against the order dated 29.11.2024 passed by the CIT(Appeals). The assessee has applied for the benefits of the Direct Vivad se Visvas Scheme -2024 and has submitted the relevant form. The assessee's counsel requested to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to application under Vivad se Visvas Scheme?

Shri Thakorbhai Chandubhai Patel vs ITO | ITAT Surat 2025

Before: SHRI PAWAN SINGH & SHRI BIJAYANANDA PRUSETH

Hearing: 11/03/2025Pronounced: 11/03/2025

PER BIJAYANANDA PRUSETH, AM: This appeal by assessee emanates from the order dated 29.11.2024 passed by the CIT(Appeals)/National Faceless Appeal Centre, Delhi under section 250 of the Income-tax Act, 1961 for assessment year 2019-20. 2. At the outset, learned Counsel for the assessee submits that the assessee has applied for 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. He has also filed copy of Form No. 4 of DVSV-24, which was issued by the Designated Authority on 12.02.2025. This fact was confronted with learned Senior-departmental representative of the revenue. The ld.Sr-DR for the ITA No.1289/SRT/2024/AY.19-20 Sh. Thakorbhai C Patel Revenue submits that he has no objection, if the appeal of the assessee is dismissed as “withdrawn”.

We have heard both parties and perused the application of assessee for withdrawal of appeal. Considering the prayer of assessee, the appeal of the assessee is dismissed as “withdrawn” with liberty to the assessee as well as to the revenue that in case the application preferred by the assessee under DVSV-2024 does not get finally settled for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In the result, appeal of the assessee is dismissed as withdrawn.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 on 11/03/2025 in the open court. (PAWAN SINGH) (BIJAYANANDA PRUSETH) "याियक सद"य/JUDICIAL MEMBER लेखा सद"य/ ACCOUNTANT MEMBER सूरत /Surat "दनांक/ Date: 11/03/2025 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

SHRI THAKORBHAI CHANDUBHAI PATEL,SURAT vs. ITO, WARD 2(3)(4), SURAT

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