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Facts
The assessee filed an appeal against an order from the National Faceless Appeal Centre for AY 2015-16. During the hearing, the assessee's counsel informed the Tribunal that the assessee had applied for and been accepted under the Direct Vivad se Visvas Scheme -2024 and requested to withdraw the appeal. The Revenue's representative confirmed having no objection to the withdrawal.
Held
The Tribunal allowed the withdrawal request and dismissed the appeal as "withdrawn." It granted liberty to both the assessee and the Revenue to seek restoration of the appeal via a Miscellaneous Application if the DTVSV-24 settlement fails for any reason, directing the Assessing Officer to pass consequential orders.
Key Issues
Whether an appeal can be withdrawn by the assessee after applying for the Direct Vivad se Visvas Scheme, and the conditions for its potential restoration.
Sections Cited
Section 254(1) of Income Tax Act
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िनधा�रती की ओर से /Assessee by Ms. Kaushani Shah राज� की ओर से /Revenue by Shri Mukesh Jain– Sr-DR सुनवाई की तारीख/Date of hearing 18.02.2025 उद्घोषणा की तारीख/Date of 18.02.2025 pronouncement Order under section 254(1) of Income Tax Act PER PAWAN SINGH JUDICIAL MEMBER:
1. 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi [for short to as “NFAC/Ld.CIT(A)”] dated 15.02.2024 for assessment year (AY) 2015-16. This appeal came up hearing today (18th 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 assessee also undertakes to pay tax as per the order of designated authority. The learned counsel for the assessee further submits that she may be allowed to withdraw this appeal. The assessee has also filed copy of Form-1 of DVSV-24 bearing acknowledgement No.840983380250125 dated 25.01.2025. This fact was confronted with (A.Y.10-11) Zahir Abbas Ismail Manjra 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 The ld.Sr-DR for the Revenue submits that he has no objection, if the appeal of the assessee is dismissed as “withdrawn”.
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assessee for withdrawal of appeal and considering the prayer of assessee, the appeal of the assessee is dismissed as “withdrawn” with liberty to the assessee as well as to the Revenue that in case, if the application preferred by the assessee under DVSV-2024 does not get finally settled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 restore. The Assessing Officer is directed to pass the consequential order.
In the result, the appeal of the assessee is dismissed as withdrawn. Order announced on 18/02/2025 in the Virtual Court hearing.
Sd/- Sd/- (BIJAYANANDA PRUSETH) (PAWAN SINGH) लेखा सद�/Accountant Member �ाियक सद�/Judicial Member सूरत / Surat Dated: 18/02/2025 Dkp Outsourcing Sr. P.S* 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