What did the Tribunal hold?

The tribunal noted that the assessee had requested withdrawal of the appeal due to availing the Vivad-se-Vishwas Scheme. The tribunal acknowledged the assessee's liberty to seek restoration of the appeal if the scheme application is rejected.

The assessee filed an appeal against the order of the CIT(A) for AY 2011-12. During the hearing, the assessee's AR informed the tribunal that the assessee had availed the Vivad-se-Vishwas Scheme, 2024 and filed the necessary forms.

What were the issues?

Whether the appeal can be dismissed as withdrawn upon the assessee availing the Vivad-se-Vishwas Scheme.

Sarla Madhusudan Budhia vs ITO | ITAT Ranchi 2025

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Vinay Jalan, AR

For Respondent: Shri Khubchand Pandya, Sr. DR

Hearing: 08.05.2025Pronounced: 08.05.2025

Per Bench : The captioned appeal by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeal), NFAC, Delhi [hereinafter referred to as "the Ld. CIT(A)"] vide dated 22.11.2023 passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for AY 2011-12. 2. Shri Vinay Jalan, AR represented on behalf of the assessee and Shri Khubchand Pandya appeared on behalf of the revenue.

At the time of hearing, Ld. AR has brought to our notice 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. Form No. 2 has also been issued by the department. The assessee has also made a request for withdrawal of the appeal. Considering the above submissions, the appeal of the assessee is hereby dismissed as withdrawn.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 application for Vivad Se Vishwas Scheme, 2024 is not accepted by the Department.

In the result, the appeal of the assessee is dismissed as withdrawn. Order dictated and pronounced in the open court. (Ratnesh Nandan Sahay) Accountant Member (George Mathan) Judicial Member Dated: 8th May, 2025 JD, Sr. P.S. Copy to:

The Appellant: Sarla Madhusudan Budhia

Respondent - ITO, Ward-3(1), Ranchi

CIT(A), NFAC, Delhi

Pr. CIT

DR, ITAT, Ranchi

Guard file.By Order Assistant Registrar ITAT, Ranchi

Date of Dictation 08.05.2025

Date on which the typed draft order is placed before the dictating Member and Other Member 08.05.2025

Date on which the approved order comes to the Sr. P.S /05/2025

Date on which the file goes to the Bench Clerk /05/2025

Date on which the file goes to the OS

Date of dispatch of the order

SARLA MADHUSUDAN BUDHIA,RANCHI vs. ITO WARD - 3(1), RANCHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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