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Facts
The assessee filed an appeal against an order from the National Faceless Appeal Centre (NFAC) for AY 2018-19. During the hearing, the assessee's counsel submitted a request to withdraw the appeal, stating that the assessee had opted to settle the disputed demand under the Direct Taxes Vivaad Se Vishwas Scheme, 2024 (DTVSVS 2024) and had furnished the required Form 2 and acknowledgment. The request included a prayer for liberty to revive the appeal if the benefits of the scheme were not availed.
Held
The Tribunal, noting the assessee's election to settle under the DTVSVS 2024 and the absence of objection from the Revenue, allowed the withdrawal request. The appeal was dismissed as withdrawn, with the explicit provision that the assessee retains the liberty to revive the appeal should they fail to obtain the benefit of the DTVSVS scheme.
Key Issues
Whether an appeal filed before the Income Tax Appellate Tribunal can be dismissed as withdrawn, with a liberty to revive, when the assessee opts to settle the disputed demand under the Direct Taxes Vivaad Se Vishwas Scheme, 2024.
Sections Cited
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Income Tax Appellate Tribunal, JODHPUR BENCH (Virtual
Before: DR. MITHA LAL MEENA, HONBLE & SHRI UDAYAN DAS GUPTA, HONBLE
ORDER DR. MITHA LAL MEENA, A.M.:
This appeal by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to "the NFAC"] dated 10.08.2023 in respect of Assessment Year 2018-19.
3. At the time of hearing, Ld. Counsel Smt. Raksha Birla, C.A. for the assessee submitted that the appellant has opted to settle the matter under the Direct Taxes Vivaad Se Vishwas Scheme, 2024 in respect of assessment year from 15-16. He pleaded that She has been instructed by the appellant assessee to withdraw the instant appeal stating therein that it has opted to settle the matter under the Direct Taxes Vivaad Se Vishwas Scheme, 2024 and prayed that the instant appeal may be allowed to be withdrawn. The Id. DR has no objection to the assessee's request for withdrawal of this appeal.
4. On perusal of the aforesaid applications, it is evident that the assessee has opted for benefit under Direct Tax Vivad Se Viswas scheme 2024 to settle the disputed demand. The assessee has furnished copies of Form 2 regarding declaration under DTVSVS 2024, and Acknowledgement by designated authority. Accordingly, the appellant has made a request to withdraw the captioned appeal with a liberty to revive the appeal if it failed in availing the benefit of the scheme.
On the other hand, the Ld. DR has no objection to the assessee's request for withdrawal of this appeal.
Admittedly, the appellant assessee has opted for benefit under Direct Tax Vivad Se Viswas scheme 2024 to settle the disputed demand as evident from the copies of Form 2 to the effect of declaration made under DTVSVS 2024 and Acknowledgement by designated authority. Although, the issue of dispute would be finally settled on issue of Form 4, a mere office formality. At this stage, the withdrawal of appeal by the assessee with the liberty of right to revive would not cause any prejudice to the revenue and further the Ld. DR has no objection to the request of the assessee.
Under these set of facts, the instant appeal of the assessee would be liable to be dismissed as withdrawn. However, assessee has been allowed a liberty to revive the appeal if it failed in availing the benefit of the DTVSVS scheme, 2024.
In the result, the appeal in Assessment Year 2018-19 is dismissed as withdrawn.
Order pronounced on 19/03/2025 under Rule 34(4) of Income Tax (Appellate Tribunal) Rules 1963.