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Facts
The assessee-company had opted for the Direct Tax Vivad-se-Vishwas Scheme, 2024. The Ld. AR drew attention to a letter dated 18/03/2025, enclosing a copy of Form-2, the Certificate issued under section 92(1) of the Finance (No.2) Act, 2024, under DTVSV, 2024. The Departmental Representative did not object to the withdrawal.
Held
The Tribunal considered the facts and permitted the withdrawal of the appeal. The appeal filed by the assessee was dismissed as withdrawn.
Key Issues
Whether the appeal can be dismissed as withdrawn due to the assessee opting for the Vivad-se-Vishwas Scheme.
Sections Cited
143(3), 254, 144B, 92(1)
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Income Tax Appellate Tribunal, Hyderabad ‘ A ‘ Bench, Hyderabad
आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-
1. 1. निर्धाररती/The Assessee : Tecumseh Products India Private limited, Survey No. 667/P and 784/P, Kistapur Village, Medchal, Malkajgiri District, Hyderabad, India-501401. 2. रधजस्व/ The Revenue : DCIT, Circle-2(1), Income Tax Office, Signature Towers, Kondapur, Hyderabad, Teangana-500084.
3. The Principal Commissioner of Income Tax, Hyderabad नवभधगीयप्रनतनिनर्, आयकर अपीलीय अनर्करण, हैदरधबधद / DR, ITAT, Hyderabad 4.