CHETANKUMAR CHAMPAKBHAI MAISURIA,NA vs. ARIVS.INCOME TAX OFFICER, WARD-1, NAVSARI

This group of four appeals by individual assessee are directed against the separate orders of National Faceless Appeal Centre, Delhi [for short to as “NFAC/Ld.CIT(A)”] dated 04.04.2024 for assessment years (AYs) 2013-14 and dated 06.05.2024 for assessment year 2012-2013. All these appeals came up hearing today (15th January 2025), the learned Counsel for the assessee submits that the assessee has applied for seeking the benefits of Vivad se Visvas Scheme -2024 (VSV-24) and his application has been accepted. The assessee has also paid tax as per the order of designated authority. The ITA Nos.641-642, 721-722/SRT/2024 (A.Ys.13-14 & 12-13) Chetankumar C Maisuria learned counsel for the assessee further submits that he may be allowed to withdraw four appeals.

On the other hand, ld. Sr-DR for the Revenue submits that he has no objection, if all the appeals of the assessee are dismissed as “withdrawn” as suggested by this Bench.

We have considered the rival submissions of both the parties and considering the facts that the assessee has already filed application before the prescribed authority under VSV-24 and have paid the tax liability as determined by designated authority. Hence, all the appeals of the assessee are dismissed as “withdrawn” with liberty to the assessee as well as to the revenue that in case, if the applications preferred by the assessee under VSV-2024 do not get finally settled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 these appeals or any further direction and in such event, the appeals shall get restored. The Assessing Officer is directed to pass the consequential order.