Loading judgment…
Facts
The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals). The appeal was listed for hearing, but no one appeared on behalf of the assessee.
Held
The Tribunal dismissed the appeal as withdrawn after considering the withdrawal application filed by the assessee. The assessee was granted liberty to approach the Tribunal to reinstate the appeal if their case was not accepted under the Vivad se Vishwas Scheme.
Key Issues
The main issue was the dismissal of the assessee's appeal due to non-appearance and a withdrawal application.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”, HYDERABAD
Before: SHRI LALIET KUMAR & SHRI MADHUSUDAN SAWDIA
O R D E R PER LALIET KUMAR, J.M.
This appeal is filed by the assessee feeling aggrieved by the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 30.08.2024 for the AY 2015-16.
When the matter was called upon, none appeared on behalf of the assessee.
After hearing the Ld.DR and perusing the withdrawal application filed by the assessee dt.06.01.2025, we dismiss the appeal of the assessee with a liberty to approach the Tribunal if assessee's case is not accepted in Vivad se Vishwas Scheme 2024 by the Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file Miscellaneous Application before the Tribunal within the time limit prescribed under the Act to reinstate assessee's appeal. Ordered accordingly.
In the result, the appeal of the assessee is dismissed as 'withdrawn'.