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Facts
The appellant filed an appeal for AY 2018-19. During the hearing, the appellant requested to withdraw the appeal as they had filed an application under the Vivad Se Vishwas Scheme.
Held
The tribunal accepted the appellant's request to withdraw the appeal. The appeal was dismissed as withdrawn.
Key Issues
Whether the appeal can be withdrawn by the appellant in order to avail the Vivad Se Vishwas Scheme.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Mumbai “SMC” Bench, Mumbai.
Before: Smt. Kavitha Rajagopal (JM) & Shri Omkareshwar Chidara (AM)
Per Omkareshwar Chidara (AM) :-
At the time of hearing before the Bench, Ld. AR of the appellant has filed a letter dated 20.2.2025, which was signed by the appellant in which it is stated as follows :- “Sub: Request for withdrawal of appeal Ref: Mr. Mahesh Mehta, PAN: AAEPM2477K, AY 18-19, SMC, Bench, With reference to the above appeal, I state that I have filed an application for settling the present appeal under the Direct Tax Vivadjse Vishwas Scheme 2024,in Form 1 vide Acknowledgment number: 759846840191224, dated 19 December, 2024 (Annexure A) and the requisite form have been filed, which has been accepted by the designated Authority and issued Form 2, DIN/ Acknowledgement Number: 831196081200125 (Annexure B). Thus, under the circumstances, I would request the Hon'ble Tribunal to withdraw the present appeal.
2 In view of the above, I request your honor to kindly accept this withdrawal and dispose of the appeal accordingly. Further in case if my application under vivad se vishwas scheme is rejected in future for any reason than I reserve the right to continue my pending appeal.”
From the above, it can be seen that the appellant wanted to avail Direct Taxes Vivad Se Vishwas Scheme and withdraw the appeal. Ld. DR did not object for the same.
After hearing both sides, it is decided that the appeal filed by the appellant is dismissed as withdrawn.
Order pronounced in the open Court on 24/02/2025.