CYPRESS AUTO PRIVATE LIMITED,JAMSHEDPUR vs. ITO - 1(4), JAMSHEDPUR
Facts
The assessee, Cypress Auto Private Limited, filed an appeal against an order dated 26.06.2024 for AY 2011-2012. During the hearing, the assessee's AR informed the Tribunal that the assessee had already availed the benefits of the Vivad se Vishwas (VSVS) Scheme and the matter was settled. An application for withdrawal of the appeal was consequently filed on 06.03.2025 and considered by the Bench.
Held
The Tribunal noted that the appeal had already been dismissed as withdrawn on 06.03.2025, based on the assessee's prayer and the absence of objection from the Sr. DR. The Tribunal therefore formally dismissed the appeal as withdrawn, confirming the earlier decision, as there was no issue left for adjudication.
Key Issues
Whether an appeal before the Income Tax Appellate Tribunal is maintainable when the assessee has already availed the Vivad se Vishwas Scheme and consequently withdrawn the appeal.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “RANCHI BENCH”, RANCHI
Before: SHRI SONJOY SARMA, JM & SHRI RATNESH NANDAN SAHAY, AM
IN THE INCOME TAX APPELLATE TRIBUNAL “RANCHI BENCH”, RANCHI BEFORE SHRI SONJOY SARMA, JM & SHRI RATNESH NANDAN SAHAY, AM (THROUGH HYBRID MODE) आयकर अपील सं./ITA No.314/RAN/2024 (�नधा�रण वष� / Assessment Year :2011-2012) Cypress Auto Private Limited, Vs. ITO-1(4), Jamshedpur M 13 North Part 4th Phase, Adityapur Industrial Area, Gamharia, Jharkhand-832108 �थायी लेखा सं./PAN No. :AACCC 7854 K (अपीलाथ� /Appellant) .. (��यथ� / Respondent) िनधा�रती की ओर से /Assessee by : Shri Akshay Ringasia, AR : Shri Khubchand T Pandya, Sr. DR राज�व क� ओर से /Revenue by सुनवाई क� तार�ख / Date of Hearing : 03/09/2025 घोषणा क� तार�ख/Date of Pronouncement : 08/09/2025 आदेश / O R D E R Per Sonjoy Sarma, JM : The above captioned appeal is filed by the assessee against the order dated 26.06.2024, passed by the ld. CIT(A), National Faceless Appeal Centre, Delhi for the assessment year 2011-2012. 2. At the time of hearing, ld.AR fairly submitted that the assessee has availed the benefit under the VSVS Scheme and the matter has already been settled before the competent authority. The assessee already stated the facts before the Bench on 06.03.2025 by filing an application for withdrawal of the appeal and the prayer of the assessee was considered by the Bench, however, the appeal is again listed today for adjudication. The contention of the ld. AR is that since the appeal was already withdrawn
2 ITA No.314/Ran/2024 vide order dated 06.03.2025, therefore, this Bench needs not to adjudicate this appeal and accordingly the appeal may be treated as dismissed as withdrawn since there is no issue involved for adjudication 3. Since, it was already dismissed as withdrawn on the prayer of the assessee vide order dated 06.03.2025, considering the submission of the assessee and since the ld.Sr. DR has no objection, therefore, recording the submission of the ld.AR of the assessee, we feel it necessary to dismiss the appeal of the assessee as withdrawn as per the order dated 06.03.2025. 4. In terms of the above, appeal of the assessee is dismissed. Order pronounced on 08/09/2025.
Sd/- Sd/- (RATNESH NANDAN SAHAY) (SONJOY SARMA) लेखा सद� / ACCOUNTANT MEMBER �ाियक सद� / JUDICIAL MEMBER राँची Ranchi; �दनांक Dated 08/09/2025 Prakash Kumar Mishra, Sr.PS. आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant- . 2. ��यथ� / The Respondent- आयकर आयु�(अपील) / The CIT(A), 3. आयकर आयु�त / CIT 4. 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, राँची / DR, ITAT, Ranchi 6. गाड� फाईल / Guard file. स�या�पत ��त //True Copy// आदेशानुसार/ BY ORDER, (Senior Private Secretary) आयकर अपील�य अ�धकरण, राँची / ITAT, Ranchi
