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Facts
The assessee filed an appeal challenging an order passed by the National Faceless Appeal Centre. The assessee subsequently filed an application to withdraw the appeal, having opted for the 'Vivad-se-Sishwas, 2024 Scheme'.
Held
The Tribunal considered the assessee's application for withdrawal. The application was allowed, and consequently, the appeal filed by the assessee was dismissed as withdrawn.
Key Issues
Whether the appeal can be dismissed as withdrawn based on the assessee's opting for the 'Vivad-se-Sishwas, 2024 Scheme' and filing a declaration.
Sections Cited
250
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Income Tax Appellate Tribunal, “B” BENCH MUMBAI
Before: HON’BLE SHRI SANDEEP GOSAIN & HON’BLE SMT. RENU JAUHRI
Date of Hearing 17.03.2025 Date of Pronouncement 21.03.2025 आदेश / ORDER
PER SANDEEP GOSAIN, JM:
1. The present appeal has been filed by the assessee challenging the impugned order 27.06.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi / CIT(A), for the A.Y 2014- 15.
An application for seeking withdrawal of present appeal has been placed on file mentioning that the assessee has voluntarily opted the ‘Vivad-se-Sishwas, 2024 Scheme’ and has filed the declaration in Form No. 1. Considering the contents of the present application the same stands allowed and the appeal filed by the assessee stands dismissed as withdrawn.
In the result the appeal filed by the assessee is dismissed.
Order pronounced in the open court on 21.03.2025.
Sd/- Sd/- (RENU JAUHRI) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated 21/03/2025 KRK, PS आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��थ� / The Respondent. 2. संबंिधत आयकर आयु� / The CIT(A) 3. आयकर आयु�(अपील) / Concerned CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, मु�बई / DR, ITAT, Mumbai 5. गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, स�ािपत �ित //True Copy//
उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु�बई मु�बई / ITAT, Mumbai मु�बई मु�बई