What did the Tribunal hold?

Noting the assessee's opting for the DTVSV Scheme and the issuance of Form No.2, the appeal is treated as disposed of as withdrawn. The assessee is granted liberty to restore the appeal if the DTVSV resolution fails.

The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2018-19. The assessee opted for resolution of dispute under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, and submitted Form 1 DTVSV.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to the assessee opting for the DTVSV scheme for dispute resolution.

Prem Prakash Sikka, Tiruppur vs DCIT | ITAT Chennai 2024

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: HON’BLE SHRI MANU KUMAR GIRI

Hearing: 18.12.2024Pronounced: 20.12.2024

(िनधा�रणवष� / Assessment Year: 2018-2019) Prem Prakash Sikka, Vs. The Deputy Commissioner of No.15A, 3rd Street, KPN Colony, Income Tax, Tiruppur 641 601. Circle -1, Tiruppur. [PAN: AKYPS 0946F] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri N.V. Narayanan, Advocate ��यथ� क� ओर से /Respondent by : Ms. V. Aswathy, IRS, JCIT. सुनवाई क� तार�ख/Date of Hearing : 18.12.2024 घोषणा क� तार�ख /Date of Pronouncement : 20.12.2024 आदेश / O R D E R MANU KUMAR GIRI (Judicial Member)

This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals)(NFAC) Delhi [CIT(A)] dated 19.09.2024 for Assessment Year 2018-19. 2. At the outset, it is noted that the assessee has opted for solution of dispute under the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024. Assessee also submitted Form 1 DTVSV dated 22.11.2024 as under: A.Y. 2018-19 vide e-Filing Acknowledgement Number 722182530221124.

3. Accordingly, noting the fact that the assessee is opted for resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024 and form No.2 has been issued on 03.12.2024 in this appeal, we treat this appeal being disposed of as withdrawn.

The assessee is given liberty for restoration of the present appeal in case the resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024 are failed.

In the result, the appeal filed by the assessee in is dismissed as withdrawn. Order pronounced in the court on 20th day of December, 2024 at Chennai.

PREM PRAKASH SIKKA,TIRUPPUR vs. DCIT, CIRCLE-1,, TIRUPPUR

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