DINESH RATANCHAND SHAH,SURAT vs. INCOME TAX OFFICER,WARD 3(3)(1), SURAT
Facts
The assessee filed an appeal against the order of the National Faceless Appeal Centre for AY 2015-16. During the hearing, the assessee's counsel submitted that the assessee had applied for and been accepted into the Direct Vivad se Visvas Scheme - 2024.
Held
The Tribunal considered the assessee's application for withdrawal of the appeal. The Departmental Representative had no objection. The appeal was dismissed as withdrawn, with liberty to both parties to apply for restoration if the DVSV-2024 settlement is not finalized.
Key Issues
Whether the appeal can be dismissed as withdrawn based on the assessee's application and acceptance into the Vivad se Visvas Scheme.
Sections Cited
Direct Vivad se Visvas Scheme -2024 (DTVSV-24)
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Before: SHRI SIDDHARTHA NAUTIYAL & SHRI BIJAYANANDA PRUSETH
PER BIJAYANANDA PRUSETH, AM: This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi [for short to as “NFAC/Ld.CIT(A)”] dated 04.09.2024 for assessment year (AY) 2015-16. This appeal came up hearing today (27th February 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 she may be allowed to withdraw this appeal. The assessee has also filed copies of Form No. 1, 2, 3 & 4 of DVSV-2024. Form No.4 was issued by the Designated Authority on 13.02.2025. This fact was confronted with learned departmental representative (DR) of the revenue. The ITA No.1101/SRT/2024/AY.15-16 Dinesh R. Shah ld.Sr-DR for the Revenue submits that he has no objection, the appeal of the assessee is dismissed as “withdrawn”.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assessee for withdrawal of appeal and considering the prayer of assessee, the appeal of the assessee is dismissed as “withdrawn” with liberty to the assessee as well as to the Revenue that in case the application preferred by the assessee under DVSV- 2024 does not get finally settled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 27/02/2025 in the open court. (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
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