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Facts
The assessee filed an appeal challenging an assessment order. The assessee later sought to withdraw the appeal as the tax dispute was settled under the Direct Tax Vivad Se Vishwas Scheme, 2024.
Held
The Tribunal noted that the tax dispute was settled under the Direct Tax Vivad Se Vishwas Scheme, and the Departmental Representative did not oppose the withdrawal request. The Tribunal accepted the assessee's request for withdrawal.
Key Issues
Whether the assessee's appeal can be dismissed as withdrawn due to settlement under the Direct Tax Vivad Se Vishwas Scheme.
Sections Cited
143(3), 144C(13)
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Income Tax Appellate Tribunal, “H” BENCH, MUMBAI
Before: SHRI SANDEEP SINGH KARHAILSHRI GIRISH AGRAWAL
PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the present appeal challenging the impugned final assessment order dated 05/01/2017, passed under section 143(3) r.w.s 144C(13) of the Income-tax Act, 1961 (“the Act”), pursuant to the directions dated 21/12/2016 issued by the learned Dispute Resolution Panel-3, Mumbai [“learned DRP”], for the assessment year 2012-13.
In this appeal, the assessee has filed a letter dated 22/08/2025 seeking permission to withdraw the appeal on the basis that the tax dispute for the year under consideration has been settled under Direct Tax Vivad Se Vishwas Scheme, 2024 and the order for full and final settlement in Form no.4 has been issued by the Designated Authority after payment of tax arrears by the assessee.
Learned Departmental Representative does not oppose the prayer so made by the assessee.
Having perused the letter dated 22/08/2025 filed by the assessee and the supporting documents, we accept the request of the assessee for the withdrawal of the present appeal.
In the result, the appeal by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 04/09/2025