What did the Tribunal hold?

The assessee's counsel requested the appeal be treated as withdrawn due to opting for the Vivad Se Viswas Scheme. The Department's counsel had no objection. The Tribunal clarified that the assessee could seek restoration if the dispute was not settled under the scheme.

The assessee filed an appeal for assessment year 2016-17. During the hearing, the assessee submitted an application to withdraw the appeal as they had opted for the Vivad Se Viswas Scheme, and a certificate for full and final settlement of tax arrears was issued.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Viswas Scheme?

Sanjay Agrawal, Satna vs ITO | ITAT Jabalpur 2025

Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Shubham Nema, Advocate

(A) This appeal vide has been filed by the assessee for assessment year 2016-17 against impugned appellate order dated 12/02/2025 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1073183333(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B) During the course of hearing, it was noticed that the assessee has submitted an application dated 21/08/2025 requesting the Bench that since the assessee has opted for Vivad Se Viswas Scheme-2024 “(VSVS” for short) and designated authority has issued certificate in Form No. 4, being the order for full and final settlement of tax arrear, on 20th August 2025, the assessee may be permitted to withdraw the present appeal. Copy of Form No. 4 was also enclosed. At the time of hearing, learned Counsel for the assessee drew our attention to the aforesaid and submitted that the appeal may be treated as withdrawn on account of the assessee opting for VSVS. Learned D.R. expressed no objection. In view of the foregoing, the appeal of the assessee is dismissed as withdrawn on account of assessee opting for VSVS.

(C) By way of abundant caution, we clarify that assessee will be at liberty to approach Income Tax Appellate Tribunal for restoration of appeal if it is found that the issue in dispute in present appeal is not settled under aforesaid VSVS.

(D) In the result, the appeal of the assessee is dismissed as withdrawn.

(Order pronounced in the open court on 01/09/2025

SANJAY AGRAWAL,SATNA vs. INCOME TAX OFFICER WARD-1, SATNA

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