Rajesh Bhateja vs Income Tax Officer

PER SHRI VIKAS AWASTHY, JUDICIAL MEMBER:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short 'the CIT(A)'] dated 20.11.2025, for Assessment Year 2016-17.

The assessee has filed an application dated 15.07.2026 seeking withdrawal of the appeal. The assessee submits that he has opted to settle the issue in appeal under the Vivad Se Vishwas Scheme, 2024 (VSVS). The assessee has also furnished a copy of Form No. 2 issued under VSVS.

The assessee is allowed to withdraw the appeal as prayed for.

Liberty is granted to the assessee to revive the appeal in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the assessee /appellant seeks to restore the appeal in the event assessee's declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [Re. M/s. Nannusamy Mohan(HUF) vs. ACIT in T.C.A No.372 of 2020 decided on 16/10/2020 by Hon’ble Madras High Court].

In the result, appeal of the assessee is dismissed as withdrawn.