What did the Tribunal hold?

The respondent/assessee prayed that the appeal be treated as withdrawn. The Learned DR did not advance any arguments. In view of the assessee opting for the Vivad Se Vishwas scheme, the appeal is treated as dismissed as withdrawn.

The Revenue preferred an appeal against an order dated 31.07.2023 passed by the Ld. CIT(A)/NFAC. The respondent/assessee moved an application stating they opted for the Vivad Se Vishwas scheme. Form-2 under the scheme was received by the assessee.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

ITO vs Pushp Lata Agarwal, Hathras | ITAT Agra 2025

Income Tax Appellate Tribunal, AGRA BENCH,

For Appellant: Shri Pankaj Gargh, Adv

For Respondent: Shri Shailendra Shrivastava

Hearing: 26/03/2025Pronounced: 26/03/2025

आदेश / O R D E R PER SUNIL KUMAR SINGH (J.M):

1. 1. This revenue appeal has been preferred against the impugned order dated 31.07.2023 passed by the Ld. CIT(A)/NFAC.

2. At the very outset, the respondent/assessee has moved an application, submitting that he has opted for the direct tax Vivad Se Vishwas scheme as introduced by the Financial Act 2024. Form-2 under the scheme has been received by the assessee and copy of the same has been enclosed herewith. The respondent assessee has therefore prayed that the appeal be treated as withdrawn.

Pushp Lata Agarwal 3. Learned DR has not advanced any argument so as to keep this revenue appeal pending in such a scenario. 4. In view of the fact that the respondent assessee has opted for DTVSV, 2024 and Form-2 has been issued to him by the revenue department, the appeal is treated as dismissed as withdrawn/infructuous. Order pronounced in open court on 26.03.2025.

INCOME TAX OFFICER, 4(3)(4), HATHRAS, HATHRAS vs. PUSHP LATA AGARWAL, HATHRAS

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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