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Facts
The assessee filed an appeal against the order dated 30/08/2024. No one appeared for the assessee during the hearing, but an application for withdrawal was filed. The assessee had opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024 to settle the tax dispute.
Held
The Tribunal considered the assessee's application for withdrawal of the appeal. The Department's DR raised no objection. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the appeal can be withdrawn by the assessee due to opting for the Direct Tax Vivad-se-Vishwas Scheme.
Sections Cited
143(3), 264
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Hyderabad ‘ DB-A ‘ Bench, Hyderabad
Before: Shri Vijay Pal Rao, Vice-Shri Madhusudan Sawdia
(िनधा�रण वष�/Assessment Year: 2011-12) Shri Balaji Ravuri Vs. Income Tax Officer Tirupati Ward 6 (1) PAN:ATQPR6029M Hyderabad (Appellant) (Respondent) िनधा��रती �ारा/Assessee by: N O N E राज� व �ारा/Revenue by:: Shri Srinath Sadanala, DR सुनवाई की तारीख/Date of hearing: 29/04/2025 घोषणा की तारीख/Pronouncement: 29/04/2025 आदेश/ORDER
Per Vijay Pal Rao, Vice President
This appeal by the assessee is directed against the order dated 30/08/2024 of the learned CIT (A)-NFAC Delhi, for the A.Y.2011-12.
None has appeared on behalf of the assessee when this appeal was called for hearing. However, the assessee has filed an application for withdrawal of the present appeal in view of the matter that the assessee has opted for Direct Tax Vivad-se-
Page 1 of 3 Vishwas Scheme, 2024 (DTVSV) to settle the tax dispute. The learned DR has raised no objection, if the present appeal of the assessee is dismissed as withdrawn as the assessee has already opted for DTVSV, 2024 to settle the tax dispute.
We have considered the application filed by the assessee which reads as under:
The learned DR has also raised no objection if the present appeal of the assessee is dismissed as withdrawn. Accordingly, the assessee is allowed to withdraw the present appeal and consequently, the present appeal of the assessee is dismissed as withdrawn.
In the result, appeal filed by the assessee is dismissed as withdrawn.