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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2018-2019. The assessee did not appear, but the Senior DR appeared. The assessee requested to withdraw the appeal as they availed the Vivad-se-Vishwas Scheme, 2024.
Held
The appeal was dismissed as withdrawn. The assessee is allowed to get the appeal restored if the Vivad-se-Vishwas Scheme application is not accepted by the department.
Key Issues
Withdrawal of appeal due to availing 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), Jharkhand, dated 04.09.2024, for the assessment year 2018-2019.
None appeared on behalf of the assessee. Shri Khubchand Pandya, Sr. DR appeared on behalf of the revenue.
A perusal of the letter dated 02.05.2025 filed by the assessee, which has been received by the Registry on 05.05.2025, 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 is expecting to receive Form 2 which would be 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 Considering the above submissions, the appeal of the assessee is hereby dismissed as withdrawn.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In the result, appeal of the assessee is dismissed as withdrawn.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.