SUBODH GUPTA,DELHI vs. ACIT, NEW DELHI

These appeals by the different assessees are directed against the respective orders of the Ld. CIT(A) relating to aforesaid assessment years.

When the appellants’ Applications for Special Constitution were called out, nobody attended on behalf of the assesses mentioned above at Serial No. 6 & 7. However, the Ld. AR, Shri Raj Kumar, Advocate has only attended on behalf of the assesses mentioned above at Serial No. 1 to 5. It is noted that common contention in all the aforesaid 07 appeals is that all the assesses have filed their respective applications for settlement of dispute under the Vivad Se Vishwas Scheme 2024 (DTVSV 2024). Hence, requested to withdraw the aforesaid appeals.

Learned Senior DR has no objection.

Considering the aforesaid factual matrix, the captioned appeals are consigned to records and treated ‘dismissed’ as withdrawn.

However, the aforesaid is subject to a caveat that in case the dispute relating to* tax arrears for the captioned appeals are not ultimately resolved in terms of the aforestated Act, the appellants (i.e., the assessees) shall be at liberty to approach the Tribunal for reinstitution of their respective appeals and the Tribunal shall consider such applications appropriately as per law. The respondents (i.e., the Revenue) has no objection with regard to the aforesaid caveat.

In view of the aforesaid, all the 07 captioned appeals are consigned to record and, for statistical purposes, are treated as dismissed. Order pronounced in the Open Court on 31.01.2025.