BINAY RAMBAHAL SINGH,SURAT vs. ITO, WARD 2(3)(6), SURAT
Facts
The assessee filed an appeal against the order of the Addl./JCIT(A)-9, Mumbai for AY 2019-20. During the hearing, the assessee's counsel stated that the assessee had applied for the Direct Vivad se Visvas Scheme - 2024 (DTVSV-24) and requested to withdraw the appeal.
Held
The Tribunal considered the assessee's application for withdrawal and allowed it. The appeal was dismissed as 'withdrawn'. Both parties were granted liberty to file a Miscellaneous Application for restoration if the DTVSV-24 settlement is not finalized.
Key Issues
Whether the appeal can be withdrawn due to the application filed under the Vivad se Visvas Scheme.
Sections Cited
Direct Vivad se Visvas Scheme -2024
AI-generated summary — verify with the full judgment below
Before: SHRI SIDDHARTHA NAUTIYAL & SHRI BIJAYANANDA PRUSETH
आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by assessee is directed against the order of Addl/JCIT(A)-9, Mumbai [for short to as “Ld.CIT(A)”] dated 29.08.2024 for assessment year (AY) 2019-20. This appeal came up hearing today (27th February 2025). 2. 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 she may be allowed to withdraw this appeal. The assessee has also filed copies of Form No. 1, 2, 3 & 4 of DVSV-24. Form No.4 was issued by the Designated Authority on 26.02.2025. This fact was
ITA No.1100/SRT/2024/AY.19-20 Binay R. Singh confronted with learned departmental representative (DR) of the revenue. The ld.Sr-DR for the Revenue submits that he has no objection, if the appeal of the assessee is dismissed as “withdrawn”. 3. 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assessee for withdrawal of appeal and considering the prayer of assessee, the appeal of the assessee is dismissed as “withdrawn” with liberty to the assessee as well as to the revenue that in case the application preferred by the assessee under DVSV-2024 does not get finally settled for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. 4. In the result, appeal of the assessee is dismissed as withdrawn. Order is pronounced on 27/02/2025 in the open court. Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (BIJAYANANDA PRUSETH) �याियक सद�य/JUDICIAL MEMBER लेखा सद�य/ ACCOUNTANT MEMBER सूरत /Surat �दनांक/ Date: 27/02/2025 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