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Facts
The assessee filed an appeal against an order of the National Faceless Appeal Centre for AY 2017-18. During the hearing, the assessee submitted that they had opted for the Vivad Se Vishwas Scheme (VSVS) 2024 and requested to withdraw the appeal, with the condition that they could revive it if the VSVS application was not accepted. The Revenue's representative conceded the assessee's participation in the VSVS.
Held
The Tribunal dismissed the appeal as withdrawn, acknowledging the assessee's enrollment in the Vivad Se Vishwas Scheme. It granted the assessee the liberty to revive the appeal if the VSVS application is not accepted by the Department for any reason whatsoever. The order was pronounced on March 28, 2025.
Key Issues
Whether an appeal should be dismissed as withdrawn when the assessee opts for the Vivad Se Vishwas Scheme, and if so, with what conditions regarding its revival.
Sections Cited
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Income Tax Appellate Tribunal, PATNA BENCH, PATNA
Before: SHRI RAJESH KUMAR, AM AND
(Assessment Year: 2017-18) Ambika Prasad ITO Ward-1(3) Main Road, Chhauradano, Motihari, Motihari, Vs. Motihari, Bihar-845302 Bihar-845401 (Appellant) (Respondent) PAN No. BULPP3775M Assessee by : Shri Sanjeev Kr. Anwar, AR Revenue by : Shri Ashok Kumar, CIT DR Date of hearing: 26.03.2025 Date of pronouncement : 28.03.2025 O R D E R Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 10.08.2023 for the AY 2017-18.
At the outset, the ld. Counsel for the assessee by referring to letter dated 18.10.2024, submitted that assessee has already gone in Vivad Se Vishwas Scheme 2024 and also enclosed the copy of form no.1. The ld. Counsel for the assessee prayed that assessee may be allowed to withdraw the appeal with caveat that the assessee may be granted liberty to revive the appeal in case the VSVS filed by the assessee is not accepted for any reasons.
The ld. DR on the other hand fairly conceded that the assessee has gone into VSVS and also filed form no.1.
In the result, the appeal of the assesseeis dismissed as withdrawn.
Order pronounced in the open court on 28.03.2025.