The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) dismissed the assessee’s appeal as withdrawn following a formal opt-in to the Direct Tax Vivad Se Vishwas Scheme, 2024, with liberty to restore.
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The assessee, Salman Abdulrazak Patel, had filed an appeal challenging the appellate order dated 07.11.2023 for the Assessment Year (AY) 2010–11. During the proceedings before the Tribunal, the assessee submitted a written request to withdraw the appeal on the ground that he had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.
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Samir Vora, the counsel representing the assessee, stressed that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and submitted Form No. 1 and Form No. 2. The counsel requested the tribunal to permit withdrawal of the appeal in light of these declarations.
In response, Ashok Kumar Suthar, counsel representing the revenue, pointed out that the department had no objection to the withdrawal request since the assessee had complied with the conditions under the scheme.
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The bench led by Dr. BRR Kumar (Vice President) heard the submissions made by the assessee.
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The bench observed that the assessee had placed on record a formal request seeking withdrawal of the appeal after opting for the Vivad Se Vishwas Scheme, 2024, and submitting the required declarations in Form No. 1 and Form No. 2.
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The bench noted that the Revenue did not object to the withdrawal. In light of these facts, the tribunal held that the appeal could be dismissed as withdrawn.
However, to protect the assessee’s interest, the bench added that if the benefit under the scheme was not eventually availed of due to any bona fide reason, the assessee would retain the right to seek restoration of the appeal.
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