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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2018-19. During the hearing, it was informed that the assessee had availed the Direct Tax Vivad se Vishwas Scheme, 2024.
Held
As per the scheme's provisions, appeals before ITAT are deemed withdrawn upon issuance of the certificate. Since the assessee requested withdrawal and the Ld. DR did not object, the appeal was permitted to be withdrawn.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.
Sections Cited
143(3), 91(2), 91(3), 92(2)
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Income Tax Appellate Tribunal, PATNA BENCH AT KOLKATA
Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA
order
: February 7th, 2025 ORDER
PER RAKESH MISHRA, ACCOUNTANT MEMBER:
This appeal filed by the assessee is against the order dated 30.11.2023 of the Ld. Commissioner of Income Tax (Appeals), Patna-3 [hereinafter referred to as the “Ld. CIT (A)”] passed in respect of the order u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2018-19 dated 31.05.2021.
At the outset, it was informed in the course of the hearing by the Ld. AR that the assessee has availed the Direct Tax Vivad se Vishwas Scheme, 2024. Since the assessee has opted for the Direct Tax Vivad
As per S. No. 10 of the Guidance Note 1/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024 dated 15th October, 2024, it is mentioned that as per section 91(2) of the Scheme, after filing of declaration, appeals before ITAT/CIT(A)/JCIT(A) are deemed to be withdrawn from the date of issue of certificate by the Designated Authority. Further as per section 91(3) of the Scheme, the taxpayer is required to withdraw appeals and furnish proof thereof along with intimation of payment u/s 92(2) of the Scheme. Since the assessee has requested for withdrawal of the appeal, he is permitted to withdraw the same and the appeal is dismissed as withdrawn. However, if the subsequent facts warrant that the appeal should be heard on merits, the assessee shall be at liberty to file a Miscellaneous Application for restoration of the appeal.
In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 7th February, 2025. Sd/- Sd/- [Sonjoy Sarma] [Rakesh Mishra] Judicial Member Accountant Member Dated: 07.02.2025 Bidhan (P.S.)