RAMESH CHAND,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘F’’ : NEW DELHI
Before: SHRI SHAMIM YAHYA & SHRI SUDHIR KUMARAsstt. Year : 2017-18
PER SHAMIM YAHYA, AM
This appeal by the assesse is directed against the order of the Ld. NFAC, New
Delhi relating to assessment year 2017-18. 2. At the time of hearing, Ld. AR for the assessee submitted that assessee has filed the application for settlement of dispute under the Vivad Se Vishwas Scheme
2024 (DTVSV 2024). Hence, requested to withdraw the aforesaid appeal.
3. Learned Senior DR has no objection.
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4. Considering the aforesaid factual matrix, the captioned appeal is consigned to records and treated ‘dismissed’ as withdrawn.
5. However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned appeal is not ultimately resolved in terms of the afore- stated Act, the appellant (i.e., the assessee) shall be at liberty to approach the Tribunal for reinstitution of the respective appeal and the Tribunal shall consider such application appropriately as per law. The respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat.
6. In view of the aforesaid, the captioned appeal is consigned to record and, for statistical purposes, are treated as dismissed.
Order pronounced in the Open Court on 21.04.2025. (SUDHIR KUMAR)
ACCOUNTANT MEMBER
SRBhatnagar