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Facts
The assessee filed an appeal against an order passed by the Assessing Officer. Subsequently, the assessee filed an application seeking withdrawal of the appeal, stating that they have opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024. The assessee has completed the necessary formalities under the scheme, including filing Form No. 1 and receiving Form No. 2 which determined a refund.
Held
The Tribunal noted that the assessee had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 and had taken steps towards that. The Department had no objection to the withdrawal of the appeal. Therefore, the Tribunal found no issues contested in the appeal that needed to be decided on merits.
Key Issues
Whether the appeal should be dismissed as withdrawn due to settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
143(3), 144C(13), 144B, 91, DTVSV Scheme, 2024
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “H” BENCH, MUMBAI
Before: SMT. BEENA PILLAI & SHRI GIRISH AGRAWAL
Per Smt. Beena Pillai, JM: Present appeal filed by assessee arises out of order passed u/s 143(3) r.w.s. 144C(13) r.w.s. 144B of the Act, passed by the Ld.AO, dated 18/07/2024 for AY 2020-21.
At the outset, it is noted that assessee has filed an application dated 26/12/2025 seeking withdrawal of the appeal, stating that it has opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024.
The Ld.AR submitted that, the assessee has:
• filed Form No. 1 under section 91 of the DTVSV Scheme, 2024;
• is required, in terms of section 91(3) of the Scheme, to withdraw the pending appeal and furnish Form No. 3.
A copy of the letter seeking withdrawal of the appeal has been placed on record, which is reproduced for ready reference:-
4.1. The Department has no objection to the withdrawal of the appeal.
We have heard the submissions advance by both the parties in light of the records placed before us.
Since the issues contested in the appeal of the assessee have been settled under the Direct Taxes Vivad Se Vishwas Act, 2024, we dismiss the appeal of the assessee as withdrawn. However, we give liberty to the assessee to seek recall of this order in accordance with law, if the circumstances so warrant.
Order pronounced in the open court on 07/01/2026
Sd/- Sd/-
(GIRISH AGRAWAL) (BEENA PILLAI) Accountant Member Judicial Member Mumbai Dated: 07/01/2026 SC Sr. P.S. Copy of the order forwarded to:
(1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T.