GAWADE AND ASSOCIATES,MUMBAI vs. INCOME TAX OFFICER-30(1)(4), MUMBAI

Facts

The assessee preferred two appeals against orders dated 16/04/2023 pertaining to Assessment Years 2013-14 and 2014-15. The assessee's authorized representative filed an application stating they opted for the Vivad Se Vishwas Scheme and wished to withdraw the captioned appeals.

Held

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and wished to withdraw the appeals. On this concession, the Tribunal dismissed both appeals as withdrawn.

Key Issues

Whether the appeals should be dismissed as withdrawn based on the assessee's application to opt for the Vivad Se Vishwas Scheme.