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Facts
The Assessee filed an appeal against the order of the Ld. CIT(A)/NFAC for Assessment Year 2019-20. The Assessee sought to withdraw the appeal because they had opted for the Direct Tax Vivad se Vishwas Scheme, 2024.
Held
The Tribunal noted the Assessee's submission and the Revenue's no objection. Consequently, the appeal was dismissed as withdrawn with liberty to seek restoration if the scheme application fails.
Key Issues
Whether the Assessee can withdraw the appeal due to opting for the Direct Tax Vivad se Vishwas Scheme, 2024.
Sections Cited
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Income Tax Appellate Tribunal, DELHI
(A.Y 2019-20) Rekha Rani Vs DCIT 8/147, Rajinder Nagar, Sector-3, Circle-2 (1)(1) Sahibabad, Ghaziabad, 201001, Ghaziabad Uttar Pradesh PAN: AEZPR3951G Appellant Respondent Assessee by Shri Siddhant Goel, CA Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 30/07/2025 Date of Pronouncement 30/07/2025 ORDER PER YOGESH KUMAR, U.S. JM:
The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)/ National Faceless Appeal Centre(‘Ld. CIT(A’/NFAC for short), New Delhi dated 24/06/2024for the Assessment Year 2019-20. [ 2. The Assessee filed a letter seeking to withdraw the present appeal on the ground that Assessee has opted to avail benefits of ‘Direct Tax Vivad se Vishwas Scheme, 2024’ (‘DTVSVS’) and also produced the Form No. 2 issued as per the scheme.
The ld. DR submitted no objection to withdraw the Appeal.
Recoding the submission made by the Assessee, we dismiss the Appeal of the Assessee with a liberty to get the Appeal restored in case of application under ‘DTVSVS’-2024 fails for any reason.
In the result, appeal is filed by the Assessee is dismissed as withdrawn.