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Facts
The assessee filed an appeal against an order of the Ld.Addl/JCIT(A)-2. During the pendency of the appeal, the assessee opted for the Direct Tax Vivad se Vishwas Scheme, 2024 and submitted a declaration. A certificate was issued under the scheme, deeming the appeal withdrawn.
Held
The Tribunal accepted the assessee's request for withdrawal of the appeal, noting that the conditions of the Vivad se Vishwas Scheme were met. The appeal was dismissed as withdrawn.
Key Issues
Whether an appeal pending before the Tribunal can be withdrawn under the Direct Tax Vivad se Vishwas Scheme, 2024 upon issuance of a certificate by the designated authority.
Sections Cited
91, 92
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Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE
Before: SHRI LAXMI PRASAD SAHU & SHRI SOUNDARARAJAN K.
ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER
This is an appeal filed by the assessee challenging the order of the Ld.Addl/JCIT(A)-2, Pune dated 12/11/2024 in respect of the A.Y. 2022-23.
When the appeal came up for hearing the assessee filed a letter dated 07/02/2025 which reads as under:
The assessee by way of their letter dated 07/02/2025 had requested for the withdrawal of the appeal pending before this Tribunal on the ground that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and also furnished the form-2 received from the department and Rs.4,36,883/ as directed by the department has already been paid on 07.02.2025 and therefore requested the Tribunal to permit the assessee to withdraw the said appeal.
The Ld.AR submitted the proofs for the payment and submitted that the appeal of the assessee may be dismissed as withdrawn.
We heard Ld D.R, who did not object to the prayer of the assessee. We have perused the said letter and the documents and recorded the same and dismiss the appeal as withdrawn with liberty to approach this Tribunal in case of any adverse has been passed by the authorities.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 24th February, 2025.