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Facts
The assessee filed an appeal for AY 2018-19 against an order of the National Faceless Appeal Centre. The assessee had filed an application under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024 and received a certificate. The assessee was ready to make the payment as per the scheme.
Held
The assessee prayed to withdraw the appeal due to settlement under the DTVSV scheme. The Revenue did not object to the withdrawal. The Tribunal accepted the prayer and dismissed the appeal as withdrawn.
Key Issues
Whether the appeal can be withdrawn by the assessee on opting for settlement under the Direct Tax Vivad Se Viswas Scheme, 2024.
Sections Cited
250
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Income Tax Appellate Tribunal, “C” BENCH KOLKATA
Before: Shri Rajesh Kumar & Shri Sonjoy Sarma
order
: February 25, 2025 ORDER
Per Rajesh Kumar, Accountant Member:
The present appeal filed by the assessee for the assessment year 2018-19 against the order dated 02.08.2024 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).
At the outset, the ld. AR of the assessee has submitted a letter dated 27.01.2025 stating therein that the assessee has filed an application under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024 and the department issued due certificate in Form No.2 in this respect. The ld. AR further submitted that the assessee is now ready to make the payment as per the instructions provided in Form No.2. Under the circumstances, the assessee prayed before us to allow the appeal to be withdrawn.
Assessment Year: 2018-19 Prasant Desai 3. On the other hand, the ld. DR did not object to the request of withdrawal of the appeal.
After hearing the submissions made by both the parties and considering the facts on record, we accept the prayer for withdrawal of the appeal as the assessee has opted to settle the dispute under the DTVSV scheme, 2024. Accordingly, we dismiss the present appeal as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.
Kolkata, the 25th February, 2025.