ERODE DISTRICT TRACTOR OWNERS ASSOCIATION,ERODE vs. DCIT, CIRCLE-1, ERODE
आयकर अपीलीय अिधकरण, ‘बी’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘B’ BENCH: CHENNAI
आयकरअपीलीयअिधकरण, ‘बी’ ायपीठ, चेई।
ी यस यस िव ने रिव, ाियक सद एवं ी जगदीश, लेखा सद के सम(
BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.2516/Chny/2024
िनधा:रण वष: /Assessment Year: 2018-19
Erode District Tractor Owners
Association,
193, Nagarajapuram,
Gandhi Nagar, Elavantham B.O.,
Erode – 638 101. Vs.
The Dy.
Commissioner of Income Tax,
Circle-1,
Erode.
[PAN: AAAAP 0558K]
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथH की ओर से/ Appellant by :
Shri Senthil Kumar, Advocate (Erode)
JKथH की ओर से /Respondent by :
Shri C. Murugesan, Addl. CIT
सुनवाई की तारीख/Date of Hearing
:
04.02.2025
घोषणा की तारीख /Date of Pronouncement
:
04.02.2025
आदेश / O R D E R
PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2018-19 arises out of the order of Learned Commissioner of Income Tax, Appeal, Addl/JCIT(A)-5, Delhi [hereinafter “CIT(A)”] dated 29.07.2024. :- 2 -:
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 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 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. We allow the assessee to withdraw the appeal and dismiss the appeal as withdrawn. 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. :- 3 -:
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open Court on 04th February, 2025. (यस यस िव ने रिव)
(SS Viswanethra Ravi)
याियक
याियक
याियक
याियक सदय
सदय
सदय
सदय / Judicial Member
(जगदीश)
(Jagadish)
लेखा
लेखा
लेखा
लेखा सदय
सदय
सदय
सदय /Accountant Member
चेनई/Chennai, दनांक/Dated: 04th February, 2025. EDN/-
आदेश क ितिल प अ े षत/Copy to:
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकर आयु/CIT, Coimbatore
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF