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Facts
The assessee filed an appeal against the CIT(A)'s order for AY 2015-16. During the hearing, the assessee submitted an application stating they had opted for the Vivad Se Viswas Scheme-2024 (VSVS) and requested to withdraw the appeal, enclosing a copy of Form No. 4.
Held
The Income Tax Appellate Tribunal (ITAT) dismissed the assessee's appeal as withdrawn because the assessee had opted for the Vivad Se Viswas Scheme-2024. The ITAT clarified that the assessee could seek restoration of the appeal if the dispute was not settled under VSVS.
Key Issues
The primary legal issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Viswas Scheme-2024.
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Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR
Before: SHRI ANADEE NATH MISSHRA
O R D E R (A) This appeal vide has been filed by the assessee for assessment year 2015-16 against impugned appellate order dated 08/02/2023 (DIN & Order No.ITBA/NFAC/S/250/2022- 23/1049564101(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 02/05/2025, intimating the Bench that the assessee had opted for Vivad Se Viswas Scheme-2024 “(VSVS” for short) and designated authority had issued certificate in Form No. 4; and requesting that the assessee may be permitted to withdraw the present appeal. Copy of Form No. 4 was also enclosed. At the time of hearing, there was no representation from the assessee’s side. 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 In view of the foregoing, the appeal of the assessee is dismissed as withdrawn on account of assessee opting for VSVS.
Assessment Year:2015-16 2 (C) By way of abundant caution, it is clarified 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(D) In the result, the appeal of the assessee is dismissed as withdrawn.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 12/02/2026