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Facts
The assessee filed an application to withdraw the appeal, stating they had applied for benefits under the Direct Vivad Se Vishwas-2024 scheme and paid the tax demand. The Revenue had no objection to the dismissal of the appeal as withdrawn.
Held
The Tribunal considered the submissions and the fact that the assessee had applied under DTVSV-24 and paid the tax liability. The appeal was dismissed as withdrawn, with liberty to restore it if the DTVSV-2024 application was not settled.
Key Issues
Whether the appeal can be withdrawn as the assessee has opted for the Direct Vivad Se Vishwas scheme and paid the tax demand.
Sections Cited
254(1) of Income Tax Act
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िनधा�रती की ओर से /Assessee by None, Application for withdrawal of appeal राज� की ओर से /Revenue by Shri Mukesh Jain– Sr. DR सुनवाई की तारीख/Date of hearing 11.03.2025 उद्घोषणा की तारीख/Date of pronouncement 11.03.2025 Order under section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER:
1. 1. This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-13, Ahmedabad (in short, the ld. CIT(A)) dated 30/07/2024 for the Assessment Year 2018-19.
2. None appeared on behalf of assessee, however, on perusal of record, we find that the assessee has already filed an application for withdrawal of appeal on 31.03.2025 interalia stating that the assessee has applied for seeking the benefits of Direct Vivad Se Vishwas-2024 (DTVSV-2024) and has received Form No. 2 specifying tax demand of Rs. 58,060/-, which has been paid vide challan dated 27.01.2025 and that the assessee may be allowed to withdraw this appeal.
Bharatsinh Valabhai Parmar (AY 2018-19) 3. On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) for the Revenue submits that he has no objection, if the appeal of the assessee is dismissed as “withdrawn”.
We have considered the rival submissions of both the parties and considering the facts that the assessee has already filed application before the prescribed authority under DTVSV-24 and have paid the tax liability as determined by designated authority. Hence, this appeal of the assessee is dismissed as “withdrawn” with liberty to the assessee as well as to the revenue that in case, if the application preferred by the assessee under DTVSV-2024 do not get finally settled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 this 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, this appeal of the assessee is dismissed as withdrawn. Order announced in open Court on 11/03/2025. Sd/- Sd/- (BIJAYANANDA PRUSETH) (PAWAN SINGH) Accountant Member Judicial Member सूरत / Surat Dated: 11/03/2025 *self by author आदेश की �ितिलिप अ�ेिषत/ Copy of the order forwarded to : अपीलाथ�/ The Appellant ��थ�/ The Respondent आयकर आयु�/ CIT िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, सूरत/ DR, ITAT, SURAT गाड� फाईल/ Guard File // True Copy // By order/आदेश से,
सहायक पंजीकार आयकर अपीलीय अिधकरण, सूरत