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Facts
The assessee filed two appeals against the orders of the CIT(A) for AYs 2006-07 and 2007-08. During the hearing, the assessee's representative stated that the assessee had opted for the Vivad Se Vishwas Scheme 2024 and thus prayed for an adjournment.
Held
The Tribunal noted that as per the Vivad Se Vishwas Scheme, the assessee is required to withdraw their appeals. Accordingly, the appeals were dismissed as withdrawn.
Key Issues
Dismissal of appeals as withdrawn due to opting for Vivad Se Vishwas Scheme.
Sections Cited
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Income Tax Appellate Tribunal, “PATNA BENCH” PATNA
Appearances by: Assessee represented by : Rakesh Kumar, Advocate Department represented by : Rinku Singh, CIT-DR Date of concluding the hearing : 15.01.2025 Date of pronouncing the order : 16.01.2025
ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
These two appeals are preferred by the assessee against the order of the Commissioner of Income-tax (Appeals)-Patna-3 (hereinafter referred to as the “Ld. CIT(A)”] both dated 28.01.2023 for the AYs 2006-07 and 2007- 08. 1.1 At the time of hearing, the Ld. AR made a statement at the Bar that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing Form No.1, with the competent authority and & 79/Pat/2023 Rajeshwar Prasad therefore, prayed before the Bench that the assessee may be allowed adjournment till the matter is finally settled. However, it is seen that as per the VSVS the assessee has to withdraw his appeals as per the scheme.
Hence, we are dismissing these appeals as withdrawn with the liberty to the assessee to get the said appeals revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS- 2024, for any reason whatsoever.
In the result, the appeals of the assessee are dismissed, as withdrawn.
Order pronounced in the court on 16.01.2025