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Facts
The assessee filed an appeal against the order of the CIT(A) for the assessment year 2016-2017. The assessee received Form 2 from the designated authority of the Vivad-se-Vishwas Scheme, 2024. The assessee requested to withdraw the appeal as they have availed the Vivad-se-Vishwas Scheme.
Held
The assessee's appeal is dismissed as withdrawn because they have availed the Vivad-se-Vishwas Scheme, 2024. The assessee retains the liberty to seek restoration of the appeal if the scheme is not accepted.
Key Issues
Whether the appeal can be dismissed as withdrawn due to availing the Vivad-se-Vishwas Scheme?
Sections Cited
Vivad-se-Vishwas Scheme, 2024
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Income Tax Appellate Tribunal, RANCHIBENCH,RANCHI
ĮċĊĭŊįēćıकीओरसे/Assessee by : None �ȡ�è��ȧj � ȯ/Revenue by : Shri Khubchand Pandya, Sr. DR Ǖ��ȡ_�ȧ�ȡ�ȣ�/ Date of Hearing : 08/05/2025 �Ȫ��ȡ�ȧ�ȡ�ȣ�/Date of Pronouncement : 08/05/2025 आदेश/ O R D E R PerBench: This is an appeal filed by the assessee against the order passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 16.08.2024, for the assessment year 2016-2017.
None appeared on behalf of the assessee. Shri Khubchand Pandya, Sr. DR appeared on behalf of the revenue.
A perusal of the letter filed by the assessee, which has been received by the Registry on 02.04.2025, shows that the assessee wants to withdraw the present appeal as 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 and assessee company has received Form 2 issued by the designated authority of VSVS, 2024. Considering the above submissions, the appeal of the assessee is hereby dismissed as withdrawn. However, the assessee will be at liberty to get its 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In the result, appeal of the assessee is dismissed as withdrawn. Order dictated and pronounced in the open court on 08/05/2025.