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Facts
The Revenue filed an appeal against the order of the CIT(A) for AY 2009-10. The assessee requested for non-persuasion (withdrawal) of the appeal, stating they availed the benefit of the Direct Tax Vivad Se Vishwas Scheme, 2024.
Held
The tribunal accepted the assessee's request for non-persuasion of the appeal. The appeal filed by the Revenue was dismissed as such.
Key Issues
Whether the appeal filed by the Revenue should be withdrawn by the assessee under the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
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Income Tax Appellate Tribunal, “A” BENCH, PUNE
Before: SHRI R.K. PANDA & MS. ASTHA CHANDRA
The appeal filed by the Revenue is directed against the order dated 25.11.2016 of the Ld. Commissioner of Income Tax (Appeals)-1, Pune [“CIT(A)”] pertaining to Assessment Year (“AY”) 2009-10.
The assessee has filed an application dated 13.03.2015 requesting for non-persuasion (withdrawal) of the appeal on the ground that the assessee has availed benefit of Direct Tax Vivad Se Vishwas Scheme, 2024 and has submitted declaration in Form 1 which has been accepted by the Department and Form 2 has also been issued. A copy of Form 1, Form 2 and challan evidencing the payment of tax has been enclosed.
The Ld. DR has no objection to the above request of the assessee.
In view of the above, we accept the request of the assessee for non- persuasion (withdrawal) of the appeal and dismiss the appeal filed by the Revenue as such.
In the result, the appeal of the Revenue is dismissed.
Order pronounced in the open court on 09th April, 2025.