What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeals as they had opted for the VSVS and received certificates. The Revenue had no objection to this request.

The assessee filed appeals for assessment years 2012-13 to 2014-15. During the hearing, it was noted that the assessee had opted for the Vivad Se Vishwas Scheme (VSVS).

What were the issues?

Whether the assessee can withdraw appeals filed before the ITAT upon opting for the Vivad Se Vishwas Scheme.

Smt. Mira Gupta, Howrah vs ITO | ITAT Varanasi 2025

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Ashish Bansal, Advocate

(A) These three appeals have been filed by the assessee for assessment years 2012-13 to 2014-15 against impugned appellate orders dated 27/08/2021 (DIN & Order No.ITBA/NFAC/S/250/2021-22/1035135784(1), dated 27/08/2021 (DIN & Order No.ITBA/NFAC/S/250/2021- 22/1035135590(1) and dated 22/04/2021 (DIN & Order No.ITBA/NFAC/S/250/2021-22/1032601559(1) of Commissioner of Income Tax (Appeals).

(B) During the course of hearing, it was noticed that the assessee has submitted an application requesting the Bench that since the assessee has to 03/VNS/2023 Assessment Years:2012-13 to 14-15 2 opted for Vivad Se Viswas Scheme-2024 “(VSVS” for short) and designated authority has issued certificates in Form No. 2 on 2nd December, 2024 the assessee may be permitted to withdraw the present appeals. Copies of Form No. 2 were also enclosed. Learned D.R. expressed no objection. In view of the foregoing, the appeals of the assessee are dismissed as withdrawn on account of assessee opting for VSVS.

(Order pronounced in the open court on 09/12/2025)

SMT. MIRA GUPTA,HOWRAH vs. INCOME TAX OFFICER, WARD - 3(3), MAU

What did the Tribunal hold?

What were the facts?

What were the issues?

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