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Facts
The assessee filed an appeal against an order passed under Section 250 of the Income Tax Act, 1961, for Assessment Year 2017-18. During the hearing, the assessee submitted Form 2 under the VSVS Scheme, 2024, and requested to withdraw the appeal.
Held
The Departmental Representative did not object to the assessee's request for withdrawal. The Tribunal permitted the assessee to withdraw the appeal, and consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether an appeal can be permitted to be withdrawn by the assessee upon opting for the Direct Tax Vivad se Vishwas Scheme, 2024.
Sections Cited
250, 91, 89
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “SMC” :: PUNE
Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE
Assessment Year: 2017-18 Shri Mangalmurti V The Income Tax Officer, Bahuddeshiya Sanstha, s Exemption Ward-1(2), C/o.Kacharulal C. Bohara, Nashik. Main Road, Jamner, Dist: Jalgaon, Maharashtra – 424206. PAN: AAMAS4989D Appellant/ Assessee Respondent / Revenue Assessee by Shri Vinay Kawdia (Virtual) Revenue by Shri Prashant B. Gandhale –JCIT(DR) Date of hearing 08/04/2025 Date of pronouncement 22/04/2025 आदेश/ ORDER
PER DR. DIPAK P. RIPOTE, AM:
This appeal filed by the assessee is against the order of ld.Additional/Joint Commissioner of Income Tax(Appeals)-2, Noida passed under section 250 of the Income Tax Act, 1961, dated 07.10.2024 for Assessment Year 2017-18.
At the outset of hearing, ld.AR for the assessee submitted that they are in receipt of Form 2 under VSVS Scheme-2024, therefore, assessee intends to withdraw both the appeals. Ld.AR filed copy of DTVSV 2024 Form, which is as under :
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Revenue did not object to the contention of the assessee and has no objection if the appeal of assessee is dismissed as withdrawn.
In view of the above, we permit to withdraw the appeal of the assessee. Accordingly, grounds of appeal raised by the assessee are dismissed as withdrawn.
In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 22nd April, 2025.