ARTI SINGH,DEHRADUN vs. INCOME TAX OFFICER WARD 1(3), DEHRADUN

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ITA 65/DDN/2023Status: DisposedITAT Dehradun10 February 2025AY 2013-14Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal as withdrawn, noting the assessee's decision to settle under the Vivad se Vishwas Scheme. Liberty was granted to revive the appeal if the scheme application fails.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. Subsequently, the assessee applied for withdrawal of the appeal as they had opted to settle the issues under the Vivad se Vishwas Scheme, 2024.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

None mentioned

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’: NEW DELHI

Before: SHRI VIKAS AWASTHY & SHRI AVDHESH KUMAR MISHRA

Hearing: 10/02/2025Pronounced: 10/02/2025

Date of Hearing 10/02/2025 Date of Pronouncement 10/02/2025 ORDER PER AVDHESH KUMAR MISHRA, AM

The appeal filed by the assessee is directed against the order dated 19.06.2023 of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), New Delhi [In Short ‘the CIT(A)’].

2.

The assessee has filed an application dated 30.12.2024 for withdrawal of appeal as the assessee has opted to settle the issues under the Vivad se Vishwas Scheme, 2024 [in short ‘VSVS’]. The Page 1 of 3 assessee has placed on record copy of Form No. 2 filed under VSVS, 2024. The ld. counsel for assessee prayed for liberty to revive appeal in case application of assessee fails to mature for any reason under Vivad se Vishwas Scheme, 2024.

3.

The ld. DR raised no objection to withdrawal of appeal by the assessee.

4.

Heard. In light of application made by the assessee, appeal of assessee for A.Y 2013-14 is dismissed as withdrawn as assessee has opted to settle the issue under Vivad se Vishwas Scheme. Liberty is granted to assessee to revive the appeal in case application of assessee under Vivad se Vishwas Scheme, 2024 fails to mature.

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