Loading judgment…
Facts
The assessee filed an appeal against an order for AY 2018-19. Subsequently, the assessee opted for the Vivad-se-Vishwas Scheme, 2024, and duly filed Form No. 1 with the designated authority.
Held
The Tribunal dismissed the appeal as withdrawn due to the assessee's participation in the Vivad-se-Vishwas Scheme. The assessee was granted liberty to seek restoration of the appeal if the application under the scheme is not accepted by the Department.
Key Issues
Whether an appeal should be dismissed as withdrawn when the assessee avails the Vivad-se-Vishwas Scheme, with a provision for restoration.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, GAUHATI BENCH, GUWAHATI
Before: SHRI RAJESH KUMAR, AM & SHRI MANMOHAN DAS, JM
(नििाारण वर्ा / Assessment Year :2018-2019) Power Maker (Unit-II), Vs. ADIT, CPC, Bengaluru EPIP, Amingaon, Guwahati, Kamrup Assam PAN No. : AAMFP 6559 R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Kausik Ray JCIT सुिवाई की तारीख / Date of Hearing : 16/04/2025 घोषणा की तारीख/Date of Pronouncement 30/04/2025 आदेश / O R D E R
Per Rajesh Kumar, AM:
This is an appeal filed by the assessee against the order of the ld. Addl./JCIT(A)-2, Chennai, dated 13.12.2023 for the assessment year 2018- 2019.
On perusal of the appeal record, we found that 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. Considering the above factual aspect, the appeal of the assessee is hereby dismissed as withdrawn.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