HARIOM DWIVEDI,VARANASI vs. INCOME TAX OFFICER, WARD - 3(2), VARANASI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal permitted the assessee to withdraw the appeal as it was settled under the Vivad Se Viswas Scheme. The assessee can seek restoration if the dispute is not settled by the scheme.
What were the facts?
The assessee filed an appeal for assessment year 2011-12. During the hearing, it was noted that the assessee had opted for the Vivad Se Viswas Scheme-2024 and received a certificate. The assessee requested to withdraw the appeal.
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Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Viswas Scheme.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
has been filed by the assessee for assessment year 2011-12 against impugned appellate order dated 31/03/2024 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1063779943(1) of National Faceless Appeal Centre, (NFAC), Delhi. (B) During the course of hearing, it was noticed that the assessee has submitted an application dated 11/11/2024 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 08/11/2024, the assessee may be permitted to withdraw the present appeal. Copy of Form No. 2 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 In view of the foregoing, the appeal of the assessee is dismissed as withdrawn on account of assessee opting for VSVS.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, we 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(D) In the result, the appeal of the assessee is dismissed as withdrawn.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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