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Facts
The assessee filed an appeal challenging orders from the CIT(A) and the Assistant Commissioner for assessment year 2018-19. The assessee later filed an application to withdraw the appeal.
Held
The Tribunal allowed the withdrawal of the appeal as the dispute has been settled under the Direct Tax Vivad Se Vishwas Scheme, 2024, and the required tax has been deposited.
Key Issues
Whether the appeal can be withdrawn on the ground of settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
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Income Tax Appellate Tribunal, MUMBAI BENCH “B”, MUMBAI
Before: JUSTICE (RETD.) C.V. BHADANG & SHRI AMARJIT SINGH
PER JUSTICE (RETD.) C.V. BHADANG, PRESIDENT :
This appeal for assessment year 2018-19 is filed by the assessee challenging the order dated 12.12.2023 passed by Commissioner of Income Tax (Appeals), Pune-11, which arises out of an order dated 18.08.2021 passed by the learned Assistant Commissioner of Income Tax, Central Circle-3, Thane. An application dated 10.01.2025 is filed on behalf of the appellant seeking to withdraw the appeal on the ground that the dispute has been settled under the Direct Tax Vivad Se Vishwas Scheme, 2024. The appellant has enclosed Form nos. 1 & 2 and a copy of challan by which the tax which has been determined has been deposited.
In such circumstances, the appeal is disposed of as withdrawn.
Order pronounced in the open court on 11/02/2025.