AACE CELLULAR SERVICES PRIVATE LIMITED, COIMBATORE, TAMILNADU,COIMBATORE vs. THE INCOME TAX OFFICER, INCOME TAX DEPARTMENT, TDS WARD 1, COIMBATORE, COIMBATORE

The Ld. Authorized Representative (A.R) of the assessee, at the outset stated that assessee has opted for Direct Tax Vivad-se-Vishwas Scheme, 2024 in the above appeal and therefore, wants to withdraw the appeal. The Ld. A.R has submitted a copy of Form-1 filed by the assessee and Form-2 issued by the designated authority in support of its contention.

We have heard both the sides, and perused the materials available on record. In this case, the assessee has opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024 in the above appeal by filing Form-1. The Designated Authority has also issued Form No.2 for the settlement of pending tax dispute. The Ld. AR has now made a request to withdraw the appeal. Accordingly, the appeal is permitted to be withdrawn and therefore, dismissed. However, it is open to the assessee to approach the Tribunal by filing an appropriate application in the event of any prejudice caused in respect of the settlement of tax dispute under the Direct Tax Vivad-se-Vishwas Scheme, 2024.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced on 28th April, 2025.