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Facts
The assessee filed an appeal against the CIT(A)'s order for AY 2016-17. During the hearing, it was noted that the assessee had opted for the Vivad Se Viswas Scheme-2024 (VSVS) and submitted Form-3 for depositing the demand. The assessee was not represented at the hearing.
Held
The tribunal dismissed the assessee's appeal as withdrawn because the assessee had opted for the Vivad Se Viswas Scheme-2024. The tribunal 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The primary legal issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Viswas Scheme-2024.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 2016-17 against impugned appellate order dated 10/02/2023 (DIN & Order No.ITBA/NFAC/S/250/2022- 23/1049643541(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 a letter dated 02/05/2025 intimating the Bench that the assessee had opted for Vivad Se Viswas Scheme-2024 “(VSVS” for short) and had also submitted Form-3 under VSVS, of the depositing demand. At the time of hearing, there was no representation from the side of the assessee. The Ld. Departmental Representative for the assessee submitted that the appeal may be treated as withdrawn as the assessee had opted for VSVS. In view of the foregoing, the appeal of the assessee is dismissed as withdrawn on account of assessee opting for VSVS.
Assessment Year:2016-17 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(D) In the result, the appeal of the assessee is dismissed as withdrawn.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
Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated: 12/02/2026 Vijay Pal Singh (Sr. PS) Copy of the order forwarded to :
1. 1. The Appellant 2. The Respondent.
3. Concerned CIT 4. D.R., I.T.A.T., Jabalpur Assessment Year:2016-17 3