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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.
Held
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 The appeal was accordingly dismissed as withdrawn.
Key Issues
Whether the appeal can be withdrawn by the assessee who has opted for settlement under the Direct Tax Vivad Se Vishwas Scheme.
Sections Cited
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Income Tax Appellate Tribunal, “A” BENCH, PUNE
Before: SHRI R.K. PANDA & MS. ASTHA CHANDRA
आदेश / ORDER
PER ASTHA CHANDRA, JM :
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.
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.
The Ld. DR has no objection for withdrawal of the appeal.
In view of the above, we accept the request of the assessee for withdrawal of the appeal and the appeal is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the open court on 14th July, 2025.