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Facts
The assessee filed two appeals against the common order of the Commissioner of Income Tax (Appeals). During the hearing, the assessee submitted that they have opted for settlement under the Direct Tax Vivad Se Vishwas Act, 2024 and have received Form-2.
Held
The assessee requested to withdraw both appeals as they have opted for settlement under the Direct Tax Vivad Se Vishwas Act, 2024. The Departmental Representative did not object to the withdrawal. The Tribunal permitted the withdrawal of both appeals.
Key Issues
Whether the assessee is permitted to withdraw the appeals after opting for settlement under the Direct Tax Vivad Se Vishwas Act, 2024.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “C” :: PUNE
Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE
ORDER PER DR. DIPAK P. RIPOTE, AM: These two appeals filed by the assessee are against the common order of ld.Commissioner of Income Tax(Appeals)-13, Pune passed under section 250 of the Income Tax Act, 1961, both dated 09.03.2018 for Assessment Years 2013-14 and 2014-15 respectively. 2. At the outset of hearing, ld.AR for the assessee submitted that the Assessee Company has decided to opt for settlement of pending dispute appeals under the Direct Tax Vivad Se Vishwas Act, 2024(DTVSV). Ld.AR further submitted that Assessee Company has already received Form-2, therefore, assessee intends to withdraw both the appeals. Ld.AR of the assessee submitted a letters and requested to withdraw both the appeals as under :
2.1 Letter for A.Y.2013-14 reproduced as under : & 804/PUN/2018 [A] 2.2 Letter for A.Y.2014-15 reproduced as under :
ITA Nos.803 & 804/PUN/2018 [A]
On the other hand, the ld.Departmental Representative(ld.DR) of the Revenue did not object to the contention of the assessee and has no objection if both appeals of assessee are dismissed as withdrawn.
In view of the above, we permit to withdraw both appeals of the assessee. Accordingly, grounds of appeal raised by the assessee in both appeals are dismissed as withdrawn.
In the result, both appeals of the assessee are dismissed as withdrawn. Order pronounced in the open Court on 31 July, 2025.