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Facts
The assessee filed an appeal against the order of the ld. Additional/Joint Commissioner of Income Tax(Appeals)-2 for Assessment Year 2017-18. During the hearing, the assessee's authorized representative requested to withdraw the appeal, stating that the assessee had opted for the Vivad Se Vishwas Scheme, 2024, for the relevant assessment year and had complied with its requirements.
Held
The Income Tax Appellate Tribunal (ITAT) permitted the assessee to withdraw the appeal, as the Departmental Representative had no objection. Consequently, the grounds of appeal raised by the assessee were dismissed as withdrawn.
Key Issues
Whether the assessee's request to withdraw the appeal, made due to opting for the Vivad Se Vishwas Scheme, should be allowed by the Tribunal.
Sections Cited
250
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Income Tax Appellate Tribunal, PUNE BENCHES “SMC” :: PUNE
Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE
Assessment Year: 2017-18 Maharaja Shivachatrapati V The ITO Exemption, Pratishthan Trust, s Ward-1(2), Pune. Shivsrusti, Sr.No.13, Ambegaon(BK), Katgraj Bye Pass Road, Katraj S.O., Pune – 411046. PAN: AAATM5937E Appellant/ Assessee Respondent / Revenue Assessee by Shri Kishore Phadke –AR Revenue by Shri Prashant B. Gandhale – JCIT(DR) Date of hearing 08/04/2025 Date of pronouncement 08/04/2025 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, Jaipur passed under section 250 of the Income Tax Act, 1961, dated 24.09.2024 for Assessment Year 2017-18.
At the outset of hearing, no one appeared on behalf of the assessee, however, ld.AR for the assessee submitted a letter and requested to withdraw the appeal 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Revenue did not object to the contention of the assessee and has no objection if the appeal of assessee is dismissed as withdrawn.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 Accordingly, grounds of appeal raised by the assessee are dismissed as withdrawn.
In the result, appeal of the assessee is dismissed as withdrawn.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 8th April, 2025.