Vivad Se Vishwas Scheme 2024 opted by Assessee: ITAT dismisses Appeal as Withdrawn

The ITAT dismissed an appeal filed by an assessee who had opted for the Vivad se Vishwas scheme, considering it as withdrawn. The Vivad se Vishwas scheme provides a mechanism for resolving pending tax disputes. By opting for this scheme, the assessee agrees to withdraw any related appeals. The ITAT's decision is in line with the conditions of the Vivad se Vishwas scheme, which requires the withdrawal of pending appeals upon opting for the settlement.