KANCHAN YADAV THROUGH LEGAL HEIR SANJAY KUMAR,CHANDAULI vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VARANASI

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ITA 82/VNS/2024Status: DisposedITAT Varanasi16 December 2025AY 2019-2020Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. It was clarified that the appeal could be restored if the dispute was not settled under the VSVS.

What were the facts?

The assessee filed an appeal before the ITAT. During the hearing, the assessee submitted an application to withdraw the appeal as they had opted for the Vivad Se Viswas Scheme (VSVS).

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Viswas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VARANASI CIRCUIT BENCH, VARANASI

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Shubham Singh, CA
Hearing: 10.12.2025Pronounced: 16.12.2025

has been filed by the assessee for assessment year 2019-20 against impugned appellate order dated 26/04/2024 (DIN & Order No.ITBA/APL/S/250/2024- 25/1064386517(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B) During the course of hearing, it was noticed that the assessee has submitted an application dated 24/03/2025 requesting the Bench that since the assessee has opted for Vivad Se Viswas Scheme-2024 “(VSVS” for short) and designated authority has issued certificate in Form No. 2 on 12th March, 2025, the assessee may be permitted to withdraw the present appeal. Copy of Form No. 1 was also enclosed. Learned D.R. expressed no objection. In view of the foregoing, the appeal of the assessee is dismissed as withdrawn on account of assessee opting for VSVS.

(C) By way of abundant caution, I clarify that assessee will be at liberty to approach Income Tax Appellate Tribunal for restoration of appeal if it is found that the issue in dispute in present appeal is not settled under aforesaid VSVS.

(D) In the result, the appeal of the assessee is dismissed as withdrawn.

(Order pronounced in the open court on 16/12/2025)

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