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Facts
The assessee applied for the benefits of the Direct Vivad se Visvas Scheme-2024, and this application was accepted. The assessee's counsel requested to withdraw the appeal based on this development. The revenue's representative had no objection to the withdrawal.
Held
The Tribunal considered the assessee's application for withdrawal of the appeal. It was dismissed as 'withdrawn' with liberty to both parties to seek restoration if the Vivad se Visvas application is not settled. The Assessing Officer was directed to pass consequential orders.
Key Issues
Whether the appeal can be dismissed as withdrawn consequent to the assessee opting for the Vivad se Visvas Scheme?
Sections Cited
Section 250 of the Income-tax Act, 1961
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Before: SHRI PAWAN SINGH & SHRI BIJAYANANDA PRUSETH
PER BIJAYANANDA PRUSETH, AM: This appeal by assessee emanates from the order dated 26.03.2024 passed by the National Faceless Appeal Centre, Delhi under section 250 of the Income-tax Act, 1961 for assessment year (AY) 2010-11. 2. At the outset, 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 she may be allowed to withdraw this appeal. She has also filed copy of Form No. 2 of DVSV-24, which was issued by the Designated Authority on 09.01.2025. This fact was confronted with learned Senior-departmental representative of the revenue. The ld.Sr-DR for the ITA No.630/SRT/2024/AY.10-11 Rashminbhai J Halani Revenue submits that he has no objection, if the appeal of the assessee is dismissed as “withdrawn”.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assessee for withdrawal of appeal and considering the prayer of assessee, the appeal of the assessee is dismissed as “withdrawn” with liberty to the assessee as well as to the revenue that in case the application preferred by the assessee under DVSV-2024 does not get finally settled for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In the result, appeal of the assessee is dismissed as withdrawn.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 on 10/03/2025 in the open court. (PAWAN SINGH) (BIJAYANANDA PRUSETH) "याियक सद"य/JUDICIAL MEMBER लेखा सद"य/ ACCOUNTANT MEMBER सूरत /Surat "दनांक/ Date: 10/03/2025 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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