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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2017-18. The assessee also informed that they have opted for the Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024 and submitted relevant forms.
Held
The Tribunal noted that the assessee has opted for resolution under the DTVSV Scheme and therefore treated the appeal as dismissed as withdrawn. Liberty was granted to restore the appeal if the DTVSV resolution fails.
Key Issues
Whether the appeal should be dismissed as withdrawn when the assessee opts for the Vivad Se Vishwas Scheme.
Sections Cited
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Income Tax Appellate Tribunal, ‘C’ (SMC
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL & HON’BLE SHRI MANU KUMAR GIRI
(िनधा�रणवष� / Assessment Year: 2017-2018) Thanakodi, Vs. The Income Tax Officer, 140, Nadar Street, Ward 3, Ariyagoundampatti, Namakkal. Namagiripettai, Rasipuram, Namakkal 637 406. [PAN: ANUPT 9264C] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Mr. T.S.Lakshmi Venkatraman, FCA (Virtual) ��यथ� क� ओर से /Respondent by : Ms. V. Aswathy, JCIT. सुनवाई क� तार�ख/Date of Hearing : 25.02.2025 घोषणा क� तार�ख /Date of Pronouncement : 25.02.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member)
This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals) [Addl/JCIT(A)-2] Noida dated 30.09.2024 for Assessment Year 2017-18. 2. At the outset, the ld. counsel for the submitted a letter dated 15.02.2025 wherein stated that the present appeal is intended to be withdrawn by the