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Facts
The assessee appealed an order from the National Faceless Appeal Centre. During the tribunal hearing, the assessee opted to settle the tax dispute under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024, and sought to withdraw the appeal.
Held
The Tribunal, noting no objection from the DR, accepted the assessee's request for withdrawal. Consequently, the appeal was dismissed as withdrawn, as the assessee chose to settle the dispute under the DTVSV scheme.
Key Issues
Whether the appeal can be withdrawn by the assessee who opted to settle the tax dispute under the Direct Tax Vivad Se Viswas (DTVSV) Scheme.
Sections Cited
250
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Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: Shri Sonjoy Sarma & Shri Rakesh Mishra
Assessment Year: 2014-15 Santhosh Devi Soni……………………………………………………..….……….Appellant 8th Floor, 14/1, 14/7, Mackanzi Lane, A.C. Market, Howrah-711101. [PAN: ARJPS0827P] vs. ITO, Ward-48(4), Kolkata................................................……........……...…..…..Respondent Appearances by: Shri R. K. Singh, AR, appeared on behalf of the assessee. Shri Manas Mondal, Addl. CIT- Sr. DR, appeared on behalf of the Revenue. Date of concluding the hearing : February 11, 2024 Date of pronouncing the order : February 11, 2024 ORDER
Per Sonjoy Sarma, Judicial Member:
The present appeal has been preferred by the assessee against an order dated 31.07.2023 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).
At the outset, the ld. AR of the assessee has stated before the Bench that the assessee had chosen to settle the tax dispute under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024. Under the circumstances, the assessee prayed before the Bench to allow the appeal to be withdrawn.
On the other hand, the ld. DR did not object to the withdrawal request made by the assessee.
After hearing the submissions made by both the parties and considering the materials 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 Accordingly, we dismiss the present appeal as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.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 11th February, 2025.