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Facts
The assessee filed an appeal against an order passed under Section 250 of the Income Tax Act. Subsequently, the assessee opted to settle the matter under The Direct Tax Vivad Se Vishwas Scheme, 2024, and formally requested to withdraw the appeal from the Tribunal.
Held
The Tribunal considered the assessee's request and allowed the appeal to be withdrawn. Consequently, the appeal was treated as dismissed, having been withdrawn by the assessee.
Key Issues
Whether the appeal should be allowed to be withdrawn by the asses assessee upon opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
Anju Neotia, 2nd Floor 16, Netaji Subhas Road, BBD Bag, Kolkata - 700001 [PAN: ABOPN7182K] ……..…...…………….... Appellant vs. ITO Ward-34(1), Kolkata, 110, Shantipally, Aayakar Bhawan, Poorva, Kolkata - 700107 ................................ Respondent Appearances by: Assessee represented by : None Department represented by : Dheeraj, Sr. DR Date of concluding the hearing : 25.08.2025 Date of pronouncing the order : 27.08.2025 O R D E R
PER SANJAY AWASTHI, ACCOUNTANT MEMBER
This appeal arises from order dated 17.04.2024, passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), (hereafter “the Ld. CIT(A)], National Faceless Appeal Centre (NFAC), Delhi.
1.1 In this case, the assessee has requested for allowing withdrawal of the said appeal, through letter dated 21.04.2025 as under:
“In context to the above, I would like to submit before your lordship that in order to buy peace and avoid unwanted litigation, I have opted to settle the instant matter by way of making a declaration under The Direct Tax Vivad Se Vishwas Scheme, 2024. Accordingly, I have filed Form 1 as prescribed under the aforesaid scheme. In response to form filed by me, the Designated Authority under which my jurisdiction is vested, has issued Form 2. A letter for withdrawal of appeal was filed before your lordship on 15.01.2025 (copy enclosed) and along with the said letter copies of Form 1 and Form 2 were also submitted for your kind perusal. Thereafter, I have filed Form 3 as prescribed under the scheme and the Designated Authority is in the process of issuing Form Anju Neotia 4 under the scheme (screenshot enclosed). In light of above, I would request your honour to treat the instant appeal as withdrawn and pass necessary orders as required under The Direct Tax Vivad Se Vishwas Scheme, 2024 and The Direct Tax Vivad Se Vishwas Rules, 2024. We hope you will do the needful at the earliest.” 1.2 Considering the request of the assessee, this appeal is allowed to be withdrawn.
In result, this appeal is treated as dismissed having been withdrawn.
Order pronounced on 27.08.2025