What did the Tribunal hold?

The Tribunal considered the assessee's application for withdrawal and, with the consent of the revenue, dismissed the appeal as withdrawn. Liberty was granted to both parties to seek restoration if the VSVS scheme resolution fails.

The assessee filed an appeal against an order of the CIT(A) for AY 2012-13. The assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and submitted Form No.1, requesting to withdraw the appeal.

What were the issues?

Whether the appeal can be dismissed as withdrawn upon the assessee opting for the Vivad Se Vishwas Scheme.

Neena Kumari Tiwari vs ITO | ITAT Surat 2025

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI PAWAN SINGH & SHRI BIJAYANANDA PRUSETH

For Appellant: Shri Rasesh Shah, CA

For Respondent: Shri Mukesh Jain, Sr. Dr

Hearing: 04/02/2025Pronounced: 04/02/2025

आदेश / O R D E R

PER BIJAYANANDA PRUSETH, AM:

This appeal by the assessee emanates from the order passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 02.07.2024 by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment year (AY) 2012-13.

The learned Authorized Representative (ld. AR) of the assessee submitted that assessee has opted for the benefit of the Direct Tax Vivad Se Vishwas Scheme, 2024 (in short ‘the VSVS, 2024’). A copy of Form No.1, bearing with Acknowledgement No.837707860230125, dated 23.01.2025, was submitted by the ld. AR with a request to permit to withdraw the appeal. This fact was confronted with the learned Senior Departmental Representative (ld.

2 ITA.824/SRT/2024/AY.2012-13 Neena Kumari Tiwari

NEENA KUMARI TIWARI,SURAT vs. ITO, WARD 1(3)(8), SURAT

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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