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Facts
The assessee filed an appeal for assessment year 2012-13 against an order from the Commissioner of Income Tax (Appeals). Subsequently, the assessee opted for the Vivad Se Viswas Scheme-2024 (VSVS) and obtained the necessary certificate, leading to a request to withdraw the appeal.
Held
The Tribunal dismissed the appeal as withdrawn, acceding to the assessee's request due to their participation in the VSVS. It also clarified that the assessee retains the liberty to seek restoration of the appeal if the issue remains unsettled under the VSVS.
Key Issues
Whether an appeal should be dismissed as withdrawn when the assessee opts for the Vivad Se Viswas Scheme.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ALLAHABAD BENCH “SMC” ALLAHABAD
Before: SHRI SUBHASH MALGURIA & SHRI NIKHIL CHOUDHARY
2012-13 against impugned appellate order dated 24/09/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1069055757(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
I. T. A. No.193/Alld/2024 2
During the course of hearing, it was noticed that the assessee has submitted an application dated 14/04/2025 requesting the Bench that since the assessee has opted for Vivad Se Viswas Scheme-2024 (“VSVS” for short) and designated authority has issued certificate in Form-2 on 31st March 2025, the assessee may be permitted to withdraw the present appeal. Copy of Form No. 2 was also enclosed. Learned Departmental Representative for Revenue expressed no objection. In view of the foregoing, the appeal of the assessee is dismissed as withdrawn on account of assessee opting for VSVS.
By way of abundant caution, we clarify that assessee will be at liberty to approach Income Tax Appellate Tribunal for restoration of appeal if it is found that the issue in dispute in present appeal is not settled under aforesaid VSVS.
In the result, the appeal of the assessee is dismissed as withdrawn.
(Order was pronounced in the open court on 23/07/2025)