Facts
The appellant assessee applied for the DTVSV Scheme 2024 for AY 2012-13 and filed the relevant forms and made the payment. Consequently, the appellant requested to withdraw the present appeal.
Held
The Tribunal noted that the Revenue had no objection to the withdrawal request. Therefore, the Tribunal permitted the appellant to withdraw the appeal.
Key Issues
Whether the appeal can be dismissed as withdrawn upon the assessee's application and withdrawal of the case due to application of the DTVSV Scheme.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘C’ BENCH
आदेश / O R D E R PER SUNIL KUMAR SINGH (J.M):
1. 1. This appeal has been preferred against the impugned order dated 30.06.2023 passed by the Ld. Commissioner of Income– tax(Appeals).
2. At the very outset, it is pertinent to mention that an application has been moved on behalf of the appellant assessee for the withdrawal of the case on the ground that the assessee applied for DTVSV Scheme 2024 for A.Y. 2012-13 Priyanka Dhaval Parikh and filed the form-1 on 27.11.2024. Form-2 was received on 04.02.2025. The payment for the same has been done by the assessee on 11.02.2025 vide Challan No. 27348. The appellant assessee thus, requests to withdraw the aforesaid appeal.
Learned DR has no objection.
In view of the request made on behalf of the appellant assessee, the appellant is permitted to withdraw the aforesaid appeals.
In the result, the aforesaid appeal for A.Y. 2012-13 stands dismissed as withdrawn. Order pronounced in open court on 21.02.2025.