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Facts
The appellant filed an appeal for AY 2013-14 and subsequently submitted a letter seeking to withdraw the appeal as they had already filed an application under the Direct Taxes Vivad Se Vishwas Scheme and received Form No. 2 from the PCIT.
Held
The Tribunal allowed the appellant to withdraw the appeal, as there was no objection from the DR. The appeal was dismissed as withdrawn.
Key Issues
Whether the appeal can be dismissed as withdrawn due to the appellant opting for the Vivad Se Vishwas Scheme.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Mumbai “A” Bench, Mumbai.
Before: Smt. Beena Pillai (JM) & Shri Omkareshwar Chidara (AM)
O R D E R Per Omkareshwar Chidara (AM) :-
In the above cited appeal, the Ld. AR of the appellant has submitted a letter dated 25.1.2025 stating that he desires to withdraw the appeal as he already filed an application under Direct Taxes Vivad Se Vishwas Scheme and the Ld. PCIT has issued Form No. 2. In proof of the same, a copy of Form No. 2 dated 14.1.2025 issued by Ld. PCIT was submitted.
The Ld. DR did not object to the same. Hence, the Bench decided to allow the appellant to withdraw the appeal.
The appeal of appellant is dismissed as withdrawn. In case of dispute of issue/payment of tax subsequently, the appeal gets revived.
The appeal of appellant is dismissed.