What did the Tribunal hold?

The Tribunal noted that the assessee wished to withdraw the appeal due to opting for the VSVS scheme. Consequently, the appeal was dismissed as withdrawn by the Tribunal.

The assessee filed an appeal against an order passed by the PCIT. During the proceedings, the assessee informed the tribunal that they had opted for the VSVS scheme 2024 and wished to withdraw their appeal.

What were the issues?

Whether the appeal can be dismissed as withdrawn upon the assessee opting for the VSVS scheme.

Anitha Shaikumar vs PCIT | ITAT Chennai 2025

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI ABY T VARKEY & SHRI AMITABH SHUKLA

Hearing: 10.01.2025Pronounced: 05.02.2025

Years: 2019-20 Anitha Shaikumar Principal Commissioner of Income New No.19, Old No.8, tax-2, Giri Road, T.Nagar, Chennai. Chennai-600 017. [PAN: AAJPA0129K] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by : Shri Abhishek Murali, C.A.(Virtual) प्रत्यर्थी की ओर से /Revenue by : Ms.Anitha, Addl.CIT सुिवाई की तारीख/Date of Hearing : 10.01.2025 घोर्णा की तारीख /Date of Pronouncement : 05.02.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M :

This appeal is filed against the order bearing DIN & Order No.ITBA/REV/F/REV5/2023-24/1061250805(1) dated 21.02.2024 for the assessment years 2019-20. Through the aforesaid appeal the assesse has challenged order u/s 250 dated 21.02.2024 passed by PCIT(Central), Chennai-2. 2.0 At the outset, the Ld. Counsel for the assessee has informed that the assesse has opted for VSVS scheme 2024 and hence would like to withdraw its appeal. 3.0 In view of the above, the appeal is dismissed as withdrawn. Page - 1 - of 2

ANITHA SHAIKUMAR,CHENNAI vs. PR. CIT-2, CHENNAI

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What were the facts?

What were the issues?

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