What did the Tribunal hold?

The Tribunal noted that the Revenue did not dispute the assessee's averments regarding the Vivad Se Vishwas Scheme application. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal against an order under section 143(1). During the hearing, it was stated that the assessee had filed an application under the Direct Tax Vivad Se Vishwas Scheme, 2024, but the relevant forms had not yet been issued by the authority.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee has applied for the Vivad Se Vishwas Scheme and is awaiting necessary documentation.

Vijay Industries vs DCIT | ITAT Agra 2025

Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: Sh. Satbeer Singh Godara & Sh. Manoj Kumar Aggarwal

Hearing: 19.02.2025Pronounced: 19.02.2025

Per Satbeer Singh Godara, Judicial Member:

This assessee’s appeal for Assessment Year 2021-22, arises against the Addl./JCIT(A)-6, Chennai’s DIN & order No. ITBA/APL/S/250/2024-25/1068815547(1) dated 19.09.2024, in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short “the Act”).

Heard both the parties at length. Case file perused.

It emerges during the course of hearing that the assessee is stated to have filed application under the “Direct Tax Vivad Se Vishwas Scheme, 2024” and has already submitted Form 1 & ./2024 2 Vijay Inustries 2 and Form 4 thereunder has not been issued by the prescribed authority till date.

The Revenue is equally fair in not disputing this clinching averments made by the assessee at this stage.

This assessee’s appeal is dismissed as withdrawn in above terms, subject to all just exceptions.

Order Pronounced in the Open Court on 19/02/2025.

VIJAY INDUSTRIES,AGRA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 2(1)(1)/CIT(A),JCIT(A)-6, CHENNAI, AGRA

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