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Facts
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.
Held
The respondent/assessee prayed that the appeal be treated as withdrawn.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 In view of the assessee opting for the Vivad Se Vishwas scheme, the appeal is treated as dismissed as withdrawn.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.
Sections Cited
Vivad Se Vishwas scheme, Financial Act 2024
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Income Tax Appellate Tribunal, AGRA BENCH,
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 The respondent assessee has therefore prayed that the appeal be treated as withdrawn.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for DTVSV, 2024 and Form-2 has been issued to him by the revenue department, the appeal is treated as dismissed as withdrawn/infructuous.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.