SARATHI PRASAD MUNI,HINJLI,GANJAM vs. INCOME TAX OFFICER, BERHAMPUR
Facts
The assessee filed an appeal against the order of the CIT(A). At the time of hearing, the assessee filed a letter stating their intention to withdraw the appeal as they had availed the Vivad-se-Vishwas Scheme, 2024.
Held
The assessee's withdrawal of the appeal was accepted. The appeal was dismissed as withdrawn. The assessee was given liberty to seek restoration of the appeal if the Vivad Se Vishwas Scheme application was not accepted.
Key Issues
Withdrawal of appeal under Vivad-se-Vishwas Scheme.
Sections Cited
Vivad-se-Vishwas Scheme, 2024
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 27.09.2024, passed in ITBA/NFAC/S/250/2024-25/1069190952(1) for the assessment year 2015-2016. 2. Shri Subit Kumar Sahu, AR appeared on behalf of the assessee. Shri S.C.Mohanty, Sr. DR appeared on behalf of the revenue.
At the time of hearing, a letter has been filed by the assessee in which it has been submitted that he wants to withdraw the present appeal as the assessee has availed Vivad-se-Vishwas Scheme, 2024 in respect of the impugned appeal. The necessary Form No. 1 has duly been filed by the assessee before designated authority through e-filing portal and assessee company has received Form 2 issued by the designated
2 authority of VSVS, 2024 issued by the Department. Considering the above submissions, the appeal of the assessee is hereby dismissed as withdrawn. However, the assessee will be at liberty to get his appeal restored upon filing an application, if for any reason, whatsoever, the application for Vivad Se Vishwas Scheme, 2024 is not accepted by the Department.
In the result, appeal of the assessee is dismissed as withdrawn. Order dictated and pronounced in the open court on 07/04/2025. (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 07/04/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : अपीलाथी / The Appellant- 1. 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत ////
आदेशािुसार/ BY ORDER,
(