What did the Tribunal hold?

The assessee prayed to withdraw the appeal, to which the revenue did not object. The appeal was dismissed as withdrawn, with liberty to the assessee to revive it if unsuccessful in the VSVS-24.

The assessee preferred an appeal against the order of the Commissioner of Income Tax (Appeal)-NFAC, Delhi. During the hearing, it was noted that the assessee had enrolled in the Vivad Se Vishwas Scheme 2024.

What were the issues?

Whether the assessee can withdraw the appeal after enrolling in the Vivad Se Vishwas Scheme.

Shivjee Kumar vs Ptn-C-(24)(1) | ITAT Patna 2025

Income Tax Appellate Tribunal, “DB” BENCH: PATNA

Before: Shri Rajesh Kumar& Shri Pradip Kumar Choubey]

ORDER / आदेश Per Pradip Kumar Choubey, JM:

This is the appeal preferred by the assessee against the order of Commissioner of Income Tax (Appeal)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated 30.08.2024 for AY 2015-16.

2 I.T..A. No. 25/Pat/2025 Assessment Year: 2015-16 Shivjee Kumar 2. At the time of hearing, it was pointed out that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) and therefore, prayed before the Bench that the assessee may be allowed to withdraw this appeal to which the ld. DR did not oppose.

Hence, we are dismissing the appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order is pronounced in the open court on 16th April, 2025

Sd/- Sd/- (Rajesh Kumar /राजेश कुमार) (Pradip Kumar Choubey /�द�प कुमार चौबे) Accountant Member/लेखा सद�य Judicial Member/�या�यक सद�य Dated: 16th April, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Shivjee Kumar, Old Kankarbagh, Bypass, Patna-800020 2. Respondent – PTN-C(24)(1) 3. Ld. CIT(A)-NFAC, Delhi 4. Ld. Pr. CIT- , Patna 5. DR, Patna Bench, Patna

SHIVJEE KUMAR,PATNA vs. PTN-C-(24)(1), PATNA

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