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Facts
The assessee filed an appeal against an order passed under Section 250 of the Income Tax Act for A.Y. 2016-17. Later, the assessee opted for the Vivad Se Vishwas Scheme, 2024, paid the due taxes, and sought to withdraw the appeal.
Held
The Tribunal, noting no objection from the Departmental Representative, allowed the withdrawal request and dismissed the appeal as 'Withdrawn'. It also clarified that the assessee could move a Miscellaneous Application to recall the appeal if the VSVS application is rejected.
Key Issues
Withdrawal of an appeal by the assessee after opting for the Vivad Se Vishwas Scheme.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: DR. MANISH BORAD & SHRI VINAY BHAMORE
Assessee by : None Department by : Shri A.D. Kulkarni Date of hearing : 03.04.2025 Date of pronouncement : 22.04.2025 O R D E R
PER DR. MANISH BORAD, AM :
The captioned appeal filed by the assessee is directed against the order dated 03.05.2024 passed by the National Faceless Appeal Centre, Delhi u/s.250 of the Income Tax Act, 1961 in relation to the A.Y. 2016-17.
The assessee has filed a letter dated nil seeking withdrawal of the appeal on the ground that the assessee has opted for Vivad Se Vishwas Scheme, 2024 and paid due taxes. Assessee has also enclosed Form Nos. 1, 2 and 3 filed by him.
Ld. Departmental Representative has no objection for withdrawal of the appeal filed by the assessee. We therefore allow the request of the assessee to withdraw the appeal.
2 Ramesh Namdeorao Pande However, it is made clear that in case the application of assessee is rejected under Vivad Se Vishwas Scheme, 2024 for any reason, the assessee is at liberty to move Miscellaneous Application for recalling of the appeal in accordance with law.
In the result, the appeal of the assessee is dismissed as ‘Withdrawn’.