What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal as withdrawn. The assessee was granted liberty to approach the Tribunal to reinstate the appeal if their case was not accepted under the Vivad se Vishwas Scheme.

The assessee filed an appeal before the ITAT. During the hearing, the assessee expressed a desire to avail the Direct Tax Vivad se Vishwas Scheme, 2024. Consequently, the assessee requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal to avail a tax settlement scheme.

Gundapuneedi Manga Devi… vs ITO | ITAT Visakhapatnam 2024

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH

Before: SHRI LALIET KUMAR & SHRI MADHUSUDAN SAWDIA

For Appellant: Smt. A. Aruna (HYBRID)

For Respondent: Smt. Ld.DR. Aparna Villuri, Sr.DR

Hearing: 31.12.2024

O R D E R PER LALIET KUMAR, J.M.

This appeal is filed by the assessee, feeling aggrieved by the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 17.07.2023 for the A.Y. 2017-18.

At the outset, the Learned Counsel for the assessee submitted that the assessee wishes to avail Direct Tax “Vivad Se Vishwas Scheme, 2024" and hence, would like to withdraw this appeal.

After hearing both the parties, we dismiss the appeal of the assessee with a liberty to approach the Tribunal if assessee's case is not accepted in Vivad se Vishwas Scheme 2024 by the Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file Miscellaneous Application before the Tribunal within the time limit prescribed under the Act to reinstate assessee's appeal. Ordered accordingly.

In the result, the appeal of the assessee is dismissed as 'withdrawn'.

GUNDAPUNEEDI MANGA DEVI,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-2, VIZIANAGARAM

What did the Tribunal hold?

What were the facts?

What were the issues?

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