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“Vivad se Vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20204,976 judgments

The decision most relied on for Vivad se Vishwas is Damodar Valley Corpn v. Addl. CIT (66 Taxmann.com 25), cited in 14 judgments on BharatTax.

Leading authorities on Vivad se Vishwas

Damodar Valley Corpn v. Addl. CIT
66 Taxmann.com 25 · 2016 · ITAT
14
citing judgments

The Tribunal's decision in the assessee's own case on a specific issue is binding on the Revenue for subsequent assessment years, especially when the assessee has availed the Vivad se Vishwas scheme and appeals have been dismissed on similar grounds.

Judgments citing Vivad se Vishwas

Saraswati Conclave Pvt. Ltd., Meerut vs. ITO, Ward 12(1), Kolkata

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 814/KOL/2024[2012-13]Status: DisposedITAT Kolkata09 Apr 2025AY 2012-13

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

dated 09.02.2024 for AY 2012-13. 2. At the time of hearing, it was pointed out that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) and therefore, prayed before the Bench that the assessee may be allowed to withdraw this appeal to which

Fastspeed Creation Private Limited, Kolkata vs. Income Tax Officer, Ward 7(3), Kolkata

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 1609/KOL/2024[2012-13]Status: DisposedITAT Kolkata09 Apr 2025AY 2012-13

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

dated 30.09.2023 for AY 2012-13. 2. At the time of hearing, it was pointed out that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) and therefore, prayed before 2 I.T.A. No. 1609/Kol/2024 Assessment Year: 2012-13 Fastspeed Creation Pvt. Ltd. the Bench that

Aviraj Pratap, Gurugram vs. ITO Ward 1(5), Guragon

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 80/DEL/2024[2012-2013]Status: DisposedITAT Delhi09 Apr 2025AY 2012-2013

Bench: Shri Pradip Kumar Kedia[Assessment Year : 2012-13] Aviraj Pratap Vs Ito X-155, Regency Part-2 Ward-1(5) Clf City, Phase-Vi Gurgaon Haryana-122001 Pan-Apkpp7361Q Appellant Respondent Appellant By None Respondent By Shri Sanjay Kumar, Sr. Dr Date Of Hearing 09.04.2025 Date Of Pronouncement 09.04.2025 Order Per Pradip Kumar Kedia, Am : The Captioned Appeal Has Been Filed At The Instance Of The Assessee Seeking To Assail The First Appellate Order Dated 22.11.2023 Passed By Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Cit(A)”] Under S. 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 26.11.2019 Passed Under S. 144/147 Of The Act Relevant To Assessment Year 2012-13. 2. At The Time Of Hearing, No One Attended On Behalf Of The Assessee. Vide Letter Dated 24.10.2024, It Is Submitted That The Assessee Has Filed Declaration In Form 1 In Order To Avail “The Direct Tax Vivad Se Vishwas (Dtvsv) Scheme, 2024”. Form 2 Has Also Been Issued By The Income Tax Department. The Ld. Counsel Of The Assessee Thus Sought Withdrawal Of The Captioned Appeal. 3. The Ld. Sr. Dr For The Revenue Stated That He Has No Objection To Withdraw The Appeal As Sought On Behalf Of The Assessee. 4. In The Light Of Oral/Written Request Made On Behalf Of The Assessee, The Captioned Appeal Is Dismissed. However, In The Event, The Assessee Fails To Avail The Benefit Of Dtvsv Scheme For Any Bonafide Reasons, Then The Assessee Concerned Shall Be At Liberty To Seek Restoration Of Original Appeal For Hearing Before Itat In Accordance With Law. 5. In The Result, The Appeal Of The Assessee Is Dismissed As Withdrawn. Order Pronounced In The Open Court On 09Th April, 2025. (Pradip Kumar Kedia)

Vide letter dated 24.10.2024, it is submitted that the assessee has filed declaration in Form 1 in order to avail “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. Form 2 has also been issued by the Income Tax Department. The Ld. Counsel of the assessee thus sought withdrawal

Ashish Batra, Ghaziabad vs. ITO, Ward-2(1)(1), Ghaziabad

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

ITA 5967/DEL/2024[2014-15]Status: DisposedITAT Delhi09 Apr 2025AY 2014-15

Bench: Shri Pradip Kumar Kedia[Assessment Year : 2014-15] Ashish Batra Vs Ito R-11/185, Rajnagar Ward-2(1)(1) Ghaziabad Ghaziabad Pan-Ahkpb2206J Appellant Respondent Appellant By Ms. Harshita Sharma, Adv. Respondent By Shri Sanjay Kumar, Sr. Dr Date Of Hearing 09.04.2025 Date Of Pronouncement 09.04.2025 Order Per Pradip Kumar Kedia, Am : The Captioned Appeal Has Been Filed At The Instance Of The Assessee Seeking To Assail The First Appellate Order Dated 09.12.2024 Passed By Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Cit(A)”] Under S. 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 26.03.2022 Passed Under S. 147 R.W.S 144B Of The Act Relevant To Assessment Year 2014-15. 2. When The Matter Was Called For Hearing, The Ld. Counsel For The Assessee Referred To Letter Dated 06.03.2025 & Submitted That The Assessee Has Filed Declaration In Form 1 In Order To Avail “The Direct Tax Vivad Se Vishwas (Dtvsv) Scheme, 2024”. Form 2 Has Also Been Issued By The Income Tax Department. The Ld. Counsel Of The Assessee Thus Sought Withdrawal Of The Captioned Appeal. 3. The Ld. Sr. Dr For The Revenue Stated That He Has No Objection To Withdraw The Appeal As Sought On Behalf Of The Assessee. 4. In The Light Of Oral/Written Request Made On Behalf Of The Assessee, The Captioned Appeal Is Dismissed. However, In The Event, The Assessee Fails To Avail The Benefit Of Dtvsv Scheme For Any Bonafide Reasons, Then The Assessee Concerned Shall Be At Liberty To Seek Restoration Of Original Appeal For Hearing Before Itat In Accordance With Law. 5. In The Result, The Appeal Of The Assessee Is Dismissed As Withdrawn. Order Pronounced In The Open Court On 09Th April, 2025. (Pradip Kumar Kedia)

referred to letter dated 06.03.2025 and submitted that the assessee has filed declaration in Form 1 in order to avail “The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024”. Form 2 has also been issued by the Income Tax Department. The Ld. Counsel of the assessee thus sought withdrawal

Soregam Sa, Belgium vs. ACIT, Int.Tax, Gurgaon

In the result, appeal of the assessee in ITA no

ITA 539/DEL/2022[2017-18]Status: DisposedITAT Delhi09 Apr 2025AY 2017-18

Bench: Shri Ramit Kochar & Shri Sudhir Kumar

For Appellant: Shri Kashish Gupta, AdvocateFor Respondent: Shri Vijay B Vasanta, , CIT- DR
Section 143(3)Section 144C(13)

outset ,ld. Counsel appearing for the assessee submitted before the Bench that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024, 2 A.Y. 2017-18 Soregam SA, Belgium v. ACIT and has duly filedDeclaration in Form No. 1 with the Department vide Acknowledgment No. 918528810280325 dated

Gawade and Associates, Mumbai vs. Income Tax Officer-30(1)(4), Mumbai

In the result, appeals of the assessee are dismissed

ITA 3183/MUM/2024[2013-2014]Status: DisposedITAT Mumbai09 Apr 2025AY 2013-2014

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

For Appellant: Shri Jagdish Poojari, A/RFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, CIT, Sr. D/R

Before us, the authorised representative filed application dated 03/04/2025 stating that the assessee has opted for the Vivad Se Vishwas Scheme and has received Form No. 2 and wishes to withdraw the I.T.A. No. 3183/Mum/2024 & I.T.A. No. 3181/Mum/2024 2 captioned appeals. On such concession, both the appeals of the assessee

Gawade and Associates, Mumbai vs. Income Tax Officer-30(1)(4), Mumbai

In the result, appeals of the assessee are dismissed

ITA 3181/MUM/2024[2014-2015]Status: DisposedITAT Mumbai09 Apr 2025AY 2014-2015

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

For Appellant: Shri Jagdish Poojari, A/RFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, CIT, Sr. D/R

Before us, the authorised representative filed application dated 03/04/2025 stating that the assessee has opted for the Vivad Se Vishwas Scheme and has received Form No. 2 and wishes to withdraw the I.T.A. No. 3183/Mum/2024 & I.T.A. No. 3181/Mum/2024 2 captioned appeals. On such concession, both the appeals of the assessee

P C Patel Infra Private Limited, Bhuj-Kutch vs. ACIT, Circle-1, Income Tax Office

In the result, the appeal of the assessee (in ITA No

ITA 382/RJT/2023[2017-18]Status: DisposedITAT Rajkot08 Apr 2025AY 2017-18

Bench: Dr. Arjun Lal Saini, Am & Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No. 382/Rjt/2023 ("नधा"रण वष" / Assessment Year: (2017-18) (Hybrid Hearing) P. C. Patel Infra Pvt. Ltd. Vs. The Acit, Circle-1, Ito Plot No. 4, S. No. 242, Bhoomi Aayakar Bhuannear Kpt Ao Complex, Aiya Nagar, Building, Bhuj- Kutch – 370002 Gandhidham-370201

Section 143(3)

Counsel for the assessee, submitted before the Bench that assessee has applied for settlement of dispute under the scheme of the “Direct Tax Vivad Se Vishwas Scheme, 2025”. That the assessee prayed for withdrawal of the appeal from this Tribunal to which, the learned Departmental Representative (DR) did not raise ... objection. 3. That the assessee has received Form No. 2 (Vide Acknowledgement No. 802386291020125) under rule 5 of the under Direct Tax Vivad se Vishwas Scheme, 2024 (Dispute Settled) issued by Revenue Department. (copy of order Form No. 2 is placed on record.) 4. We have heard both the parties

Kavita Kalpesh Doshi, Surat vs. ITO, Ward1(2)(2), Surat

ITA 920/SRT/2024[2011-12]Status: HeardITAT Surat08 Apr 2025AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Yogesh B. Shah, A.RFor Respondent: Shri Mukesh Jain, Sr. DR

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER

Vinayak Ratilal Mehta, Bharuch vs. ITO, Ward-1(1), Bharuch

In the result, the captioned appeal is dismissed as withdrawn

ITA 918/SRT/2024[2009-10]Status: DisposedITAT Surat08 Apr 2025AY 2009-10

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Parin Shah, C.AFor Respondent: Shri Mukesh Jain, Sr. DR
Section 92

assessee submitted before us that the assessee wants to withdraw the present appeal since it has opted to avail benefit of Vivad se Vishwas Scheme, 2024 and in his submission, the assessee has also enclosed copies of Form No. 2 issued by the Pr. CIT of Income Tax- 1, Vadodara ... approving the applications filed by the assessee under the Vivad se Vishwas Scheme, 2024. Vinayak Ratilal Mehta vs. ITO Asst.Year –2009-10 - 2– 3. The Ld. Departmental Representative for the Revenue stated that he has no objection to withdrawal of the present appeals by the assessee, in the circumstances narrated

Kashiben Gopalbhai Parmar L/H Gopalbhai Nathabhai Parmar, Bharuch vs. ITO, Ward 1(3), Bharuch

In the result, the captioned appeal is dismissed as withdrawn

ITA 806/SRT/2024[2011-12]Status: DisposedITAT Surat08 Apr 2025AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Ashish Bhoola, A.RFor Respondent: Shri Mukesh Jain, Sr. DR
Section 92

assessee submitted before us that the assessee wants to withdraw the present appeal since it has opted to avail benefit of Vivad se Vishwas Scheme, 2024 and in his submission, the assessee has also enclosed copies of Form No. 2 issued by the Pr. CIT of Income Tax- 1, Vadodara ... approving the applications filed by the assessee under the Vivad se Vishwas Scheme, 2024. Kashiben Gopalbhai Parmar (L/h. of Gopalbhai Nathabhai Parmar) (Individual) vs. ITO Asst.Year –2011-12 - 2– 3. The Ld. Departmental Representative for the Revenue stated that he has no objection to withdrawal of the present appeals

Dy. Commissioner of Income Tax (TDS), Lucknow vs. M/S U.P Power Corp. Ltd., Lucknow

In the result, the appeal of the Revenue is dismissed

ITA 622/LKW/2019[2013-14]Status: DisposedITAT Lucknow08 Apr 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Anadee Nath Misshrady Commissioner Of Income M/S. Up Power V. Tax, Range-6, Corporation Shakti Bhawan, 27/2, Raja Ram Mohan Rai Marg, P.K. Complex, 3Rd Floor, 14, Ashok Marg, Lucknow-226001. Hazratganj, Lucknow- 226010. Pan:Aaacu5088M (Appellant) (Respondent) Appellant By: Shri Nitin Nijhawan, Chief Fin. Officer Respondent By: Smt Namita S. Pandey, Cit(Dr) Date Of Hearing: 03 04 2025 Date Of Pronouncement: 08 04 2025 O R D E R

For Appellant: Shri Nitin Nijhawan, Chief FinFor Respondent: Smt Namita S. Pandey, CIT(DR)
Section 14A

fixed for hearing before your honour. 2. In this regard, it is respectfully submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and have filed the declaration and undertaking in Form No. 1 for A.Y. 2013-14 and have also obtained Form 2 under Direct ... Vivad Se Vishwas Scheme 2024 from the Principal Commissioner of Income Tax-1, Lucknow vide DIN/Ackowledgement No.809470091080125 dated 08.01.2025 (Copy of Form 2 is enclosed herewith for your kind perusal). 3. Since the assessee has opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, it is humbly prayed that

Chandigarh Club Limited, Chandigarh vs. Income Tax Officer, Ward-2(1), Chandigarh

The appeal of the assessee is dismissed as withdrawn

ITA 690/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh08 Apr 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT
Section 254(2)

Counsel for the Assessee moved an application wherein he submitted that since the assessee has moved an application under “The Direct Tax ‘Vivad Se Vishwas, 2024” Scheme and the Income Tax Department has since issued Form No. 2 dt. 19/03/2025, in response to the application filed by the assessee, therefore

Income Tax Officer, Ward-7(1), Ludhiaina, Aayakar Bhawan vs. Ritu Jain, Ludhiana

In the result, both appeals are dismissed

ITA 673/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh08 Apr 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Vibhore Garg, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Section 254(2)

outset submitted that assessee has resolved the dispute with the ITA No.672 & 673/CHD/2023 A.Y. 2014-15 & 2015-16 2 Revenue under 'Direct Tax Vivad Se Vishwas Scheme 2024’ and Form No. 2 has also been issued. The assessee has already paid the taxes, therefore, these appeals be treated as dismissed ... consideration of the facts and circumstances, we are of the view that assessee has resolved the dispute under 'Direct Tax Vivad Se Vishwas Scheme, 2024’ and paid necessary taxes. Form No.2 has already been issued. The assessee has placed on record copy of the challans vide which taxes have been

Income Tax Officer, Ward-7(1), Ludhiana, Aayakar Bhawan vs. Ritu Jain, Ludhiana

In the result, both appeals are dismissed

ITA 672/CHANDI/2023[2014]Status: DisposedITAT Chandigarh08 Apr 2025

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Vibhore Garg, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Section 254(2)

outset submitted that assessee has resolved the dispute with the ITA No.672 & 673/CHD/2023 A.Y. 2014-15 & 2015-16 2 Revenue under 'Direct Tax Vivad Se Vishwas Scheme 2024’ and Form No. 2 has also been issued. The assessee has already paid the taxes, therefore, these appeals be treated as dismissed ... consideration of the facts and circumstances, we are of the view that assessee has resolved the dispute under 'Direct Tax Vivad Se Vishwas Scheme, 2024’ and paid necessary taxes. Form No.2 has already been issued. The assessee has placed on record copy of the challans vide which taxes have been

Anjana Pravin Oswal, Pune vs. The Assistant Commissioner of Income Tax, Circle-5, Pune

In the result, the appeal filed by the assessee is dismissed as “withdrawn”

ITA 2026/PUN/2024[2007-08]Status: HeardITAT Pune08 Apr 2025AY 2007-08

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2007-08

For Appellant: Shri Rahul GaikwadFor Respondent: Shri Ramnath P Murkunde

Counsel for the assessee filed an application seeking withdrawal of the appeal on the ground that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. In absence of any objection from the side of the Ld. DR, the request of the Ld. Counsel for the assessee seeking

Mr. Pawan Wasant Borle, Mumbai vs. ITO(It) Ward 1(3)(1), Mumbai

In the result, this appeal of the assessee is dismissed as withdrawn

ITA 5634/MUM/2024[2015-16]Status: DisposedITAT Mumbai08 Apr 2025AY 2015-16

Bench: Shri Pawan Singh & Miss Padmavathy S(Hybrid Hearing) Pawan Borle, Income Tax Officer, International Fl 02, Spenta Apts. H. No.69, बनाम Tax Ward-1(3)(1) Mumbai. 6Th Main, Ist Cross, Vs Bangalore -560038,Karnataka [Pan : Aepb 4608 M] अपीलाथ"/Appellant ""थ" /Respondent

Section 254(1)

hearing, the learned Authorised Representative (ld. AR) of the assessee submits that the assessee has applied for seeking the benefits of Direct Vivad Se Vishwas-2024 (DTVSV-2024) and has received Form No. 1 vide DIN/acknowledgement No. 787524430301224 dated 30/12/2024, however other Form are not received. The assessee is ready

Sanjeev Kumar Tyagi, New Delhi vs. Assistant Commissioner of Income Tax, Circle-65(1), New Delhi

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

ITA 1263/DEL/2024[2013-14]Status: DisposedITAT Delhi08 Apr 2025AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumarassessment Year: 2015-16 Sangeeta Bansal, Vs. Pr. Commissioner Of Income 425, Jagriti Enclave, Tax, Central-3, Delhi-1100 92 New Delhi Pan No. Aaipb2360E (Appellant) (Respondent)

For Appellant: Ms. Shilpi Gupta, CA & Shri SheryFor Respondent: Shri Jitender Singh, SR. DR
Section 263Section 4

No.372 of 2020 dated 16.10.2020, wherein the Hon’ble High Court after considering the intention of the assessee to avail the benefit of ‘Vivad se Vishwas Scheme 2020’ (VSV scheme), had dismissed the appeal by observing in Para 7 to 9 as under:- “7. As observed, the assessee is given

Ceva Freight Llc, New Delhi vs. DCIT (It) Circle-1(2)(1) International Taxation, New Delhi

ITA 249/DEL/2021[2017-18]Status: DisposedITAT Delhi08 Apr 2025AY 2017-18

Bench: the Bench that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme,2024 and duly filed declaration in Form No. 1 with the Department Acknowledgment No.925833400030425, dated 03.04.2025. The said Form No. 1 placed on record by the assessee. It was submitted that although the assessee has not been issued Form No. 2by thedepartment, but it is assessee’s appeal; and the assessee wants to withdraw its appeal. The assessee may be allowed to withdraw its appeal. The Ld. CIT-DR submitted

short”). 2. At the outset, ld. Counsel for the assessee submitted before the Bench that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme,2024 and duly filed declaration in Form No. 1 with the Department Acknowledgment No.925833400030425, dated 03.04.2025. The said Form No. 1 placed on record

Sarathi Prasad Muni, Hinjli, Ganjam vs. Income Tax Officer, Berhampur

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

ITA 404/CTK/2024[2015-16]Status: DisposedITAT Cuttack07 Apr 2025AY 2015-16

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.404/Ctk/2024 (नििाारण वर्ा / Assessment Year : 2015-2016) Sarathi Prasad Muni, Vs Ito, Ward-1, Berhampur Hinjilicut, Ganjam, Odisha Pan No. :Cdzpm 1805 P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Subit Kumar Sahu, Ar राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 07/04/2025 घोषणा की तारीख/Date Of Pronouncement : 07/04/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 27.09.2024, Passed In Itba/Nfac/S/250/2024-25/1069190952(1) For The Assessment Year 2015-2016. 2. Shri Subit Kumar Sahu, Ar Appeared On Behalf Of The Assessee. Shri S.C.Mohanty, Sr. Dr Appeared On Behalf Of The Revenue. 3. At The Time Of Hearing, A Letter Has Been Filed By The Assessee In Which It Has Been Submitted That He Wants To Withdraw The Present Appeal As The Assessee Has Availed Vivad-Se-Vishwas Scheme, 2024 In Respect Of The Impugned Appeal. The Necessary Form No. 1 Has Duly Been Filed By The Assessee Before Designated Authority Through E-Filing Portal & Assessee Company Has Received Form 2 Issued By The Designated

For Appellant: Shri Subit Kumar Sahu, ARFor Respondent: Shri S.C.Mohanty, Sr.DR

filed by the assessee in which it has been submitted that he wants to withdraw the present appeal as the assessee has availed Vivad-se-Vishwas Scheme, 2024 in respect of the impugned appeal. The necessary Form No. 1 has duly been filed by the assessee before designated authority through ... assessee will be at liberty to get his appeal restored upon filing an application, if for any reason, whatsoever, the application for Vivad Se Vishwas Scheme, 2024 is not accepted by the Department. 4. In the result, appeal of the assessee is dismissed as withdrawn. Order dictated and pronounced