Loading judgment…
Facts
The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024. The assessee's Authorized Representative filed an application seeking withdrawal of the appeal. No one appeared on behalf of the appellant-assessee for the hearing.
Held
The Tribunal granted permission to the appellant to withdraw the appeal. The appeal was dismissed as withdrawn with liberty to revive it if the Pr. Commissioner of Income Tax declines to issue the Final Certificate under the scheme.
Key Issues
Whether the assessee is permitted to withdraw the appeal after opting for the Direct Tax Vivad Se Vishwas Scheme.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “C”, PUNE
Before: SHRI DR. DIPAK P. RIPOTE & SHRI VINAY BHAMORE
ORDER