SAROJ KANTA DAS,BHUBANESWAR vs. ITO, JAGDALPUR, CHHATISGARH

The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals)/NFAC, Delhi dated 20.08.2024 and 13.06.2024 for the assessment years 2011-12 and 2012- 13 as per the grounds of appeal on record.

The assessee by filing an application dated 19.04.2025 submitted that he is opting for Vivad Se Vishwas Scheme, 2024 and filed an adjournment petition in this regard. That on a perusal of the adjournment petition, it is apparent that there is intention of the assessee to redress his grievance through the said scheme of the department vide acknowledgement Nos.919244710290325 and 919182770290325. The assessee submitted that as the aforesaid applications are still pending, therefore, the matter may be simply adjourned. The view of the bench in such scenario is that as the assessee had already disclosed his intention to avail the Vivad se Vishwas Scheme, 2024 to redress his grievance, therefore, no purpose shall be served keeping the matter pending before the Tribunal. Therefore, I am of the considered view that it is appropriate to treat the applications of the assessee that the assessee is withdrawing the appeals and matter should be dismissed as withdrawn with the condition that in case the assessee fails to get redressal of his grievance

The Ld. Sr. DR fairly conceded regarding the applications filed by the assessee and submitted that once there is an intention of the assessee for Vivad se Vishwas Scheme, 2024, even though it is contemplated, the matter would not reach logical end pending it before the Tribunal.