Facts
The assessee filed an appeal against an order of the CIT(A) and an order of the ITO under Section 271(1)(c). The assessee sought to withdraw the appeal as they had opted for the Vivad se Vishwas Scheme, 2024.
Held
The Tribunal allowed the withdrawal of the appeal as per the assessee's request, dismissing it as withdrawn. A provision was made for a miscellaneous application if the Vivad se Vishwas Scheme application was not accepted.
Key Issues
Whether the assessee is permitted to withdraw the appeal due to opting for the Vivad se Vishwas Scheme, and if so, under what conditions.
Sections Cited
250, 271(1)(c)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, B BENCH, PUNE
Before: Dr. MANISH BORAD & SHRI VINAY BHAMORE
Assessee by : Shri Rishi V Lodha Revenue by : Shri Ganesh B. Budruk-Additional CIT Date of hearing : 28.04.2025 Date of pronouncement : 02.05.2025 आदेश/ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
This appeal at the assessee is directed against the order of Ld. CIT(A) dated 22.12.2016 framed u/s 250 of the Income Tax Act and is arising out of order u/s 271(1)(c) of the Act dated 30.03.2015 framed by Income Tax Officer (ITO), Ward 9(2), Akurdi Bench.
At the outset Ld. counsel for the assessee requested for withdrawal of the instant appeal as the assessee has successfully opted for settling the tax dispute under the Vivad se Vishwas Scheme, 2024.
Ld. DR did not raise any dispute.
We have heard rival contentions and perused the record placed before us.
Considering the prayer of the assessee and on observing that the assessee wants to withdraw the instant appeal as it has opted for Vivad se Vishwas Scheme, 2024 for settling the dispute, we dismiss the assessee’s appeal as withdrawn. However in case the assessee’s application under Vivad se Vishwas Scheme is not accepted then the assessee would be at liberty to file the miscellaneous application for re-calling of this order within the prescribed time limit provided under the Act.
In the result, appeal of the assessee is dismissed as not withdrawn.
Order pronounced on this 02nd day of May, 2025.