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Facts
The assessee filed two appeals against orders for Assessment Years 2015-16 and 2016-17. During the hearing, the assessee's representative filed an application seeking withdrawal of the appeals, as the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Held
The Tribunal granted the appellant's request to withdraw the appeals. The assessee was given liberty to revive the proceedings if the Pr. Commissioner of Income Tax declines to issue the Final Certificate under the Vivad Se Vishwas Scheme.
Key Issues
Whether the assessee should be permitted to withdraw their appeals in light of opting for the Vivad Se Vishwas Scheme, 2024.
Sections Cited
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Income Tax Appellate Tribunal, PUNE BENCH “C”, PUNE
Before: SHRI DR. DIPAK P. RIPOTE & SHRI VINAY BHAMORE
आदेश / ORDER PER VINAY BHAMORE, JM: Both the above captioned appeals filed by the assessee are directed against the separate orders dated 20.09.2019 and 30.11.2021 passed by Ld. CIT(A)-13, Pune for the assessment year 2015-16 and 2016-17 respectively.
When the appeal was called for hearing, none appeared on behalf of the appellant-assessee despite due service of notice of hearing. However, Ld. AR of the assessee filed an application seeking withdrawal of the above captioned appeals in the light of the fact that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and in this regard copies of Form 1 and Form 2 under DTVSVS, 2024 also filed by the assessee.
Ld. DR raised no objection to the above submission of the assessee.
We are inclined to grant the permission to the appellant herein to withdraw the appeals with the liberty to the appellant to revive the appeal proceedings, in the event of the Pr. Commissioner of Income Tax declining to issue Final Certificate under Direct Tax Vivad Se Vishwas Scheme, 2024 for whatsoever reasons.