HANSRAJ EXTRACTION LIMITED,DHULE vs. INCOME TAX OFFICER WARD 1 DHULE, DHULE

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ITA 1863/PUN/2024Status: DisposedITAT Pune14 July 2025AY 2017-18Bench: SHRI R.K. PANDA (Vice President), MS. ASTHA CHANDRA (Judicial Member)5 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal as they had opted for settlement under the Vivad Se Vishwas Scheme. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order dated 30.08.2024 of the CIT(A)/NFAC for AY 2017-18. The assessee requested to withdraw the appeal as they opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal can be withdrawn by the assessee who has opted for settlement under the Direct Tax Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R.K. PANDA & MS. ASTHA CHANDRA

For Appellant: Shri Sharad A Shah
For Respondent: Shri Ramnath P. Murkunde

आदेश / ORDER

PER ASTHA CHANDRA, JM :

1.

The appeal filed by the assessee is directed against the order dated 30.08.2024 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)”] pertaining to Assessment Year (“AY”) 2017-18.

2.

The Ld. AR submitted that the assessee has requested to withdraw the appeal as the assessee has opted to settle the dispute under Direct Tax Vivad Se Vishwas Scheme, 2024. A copy of Form 2 is enclosed evidencing the same.

3.

The Ld. DR has no objection for withdrawal of the appeal.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeal and the appeal is dismissed as withdrawn.

5.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court on 14th July, 2025.

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