What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and the revenue did not oppose the withdrawal. The appeal was dismissed as withdrawn, with liberty to revive it if the scheme was unsuccessful.

The assessee filed an appeal against an order of the CIT(A). During the hearing, the assessee's counsel stated that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024. Therefore, the assessee requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Shambhoo Prasad, West Champaran vs Addl./JCIT, Central Range 1 | ITAT Patna 2025

Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ)

Assessment Year: 2018-2019 Shambhoo Prasad,…………….….….....…………Appellant Ward No.2, Purani Bazar, Narkatiaganj, West Champaran-845455, Bihar, India [PAN:BVIPP6844B] -Vs.- Additional/JCIT, Central Range-1,………...Respondent Patna, Central Revenue Building, Birchand Patel Marg, Patna-800001, Bihar Appearances by: Shri G.P. Tulsiyan, FCA, appeared on behalf of the assessee Shri Ashwni Kr. Singal, JCIT, appeared on behalf of the Revenue Date of concluding the hearing: January 08, 2025 Date of pronouncing the order: January 08, 2025 O R D E R

The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), Patna-3 dated 28th November, 2023 passed for Assessment Year 2018-19.

(A.Y. 2018-2019) Shambhoo Prasad 2. At the time of hearing, it was pointed out by the ld. Counsel for the assessee that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1 with the Competent Authority and therefore, prayed before the Bench that the assessee may be allowed to withdraw this appeal.

On the other hand, ld. Departmental Representative did not oppose to withdraw the appeal.

I have heard the rival submissions and perused the material available on record. By considering the totality of the facts and circumstances of the case, I dismiss the appeal of the assessee as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 08/01/2025.

SHAMBHOO PRASAD,WEST CHAMPARAN vs. ADDL./JCIT, CENTRAL RANGE 1, PATNA

What did the Tribunal hold?

What were the facts?

What were the issues?

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