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Facts
The assessee filed an appeal against the order dated 22.10.2024 of the Ld. CIT(A)/NFAC for the assessment year 2019-20. The assessee's counsel sought withdrawal of the appeal as the assessee had opted for the Vivad Se Vishwas Scheme.
Held
The Tribunal allowed the assessee's request to withdraw the appeal, noting no objection from the Revenue's DR. The appeal was accordingly dismissed as withdrawn.
Key Issues
Whether the appeal can be dismissed as withdrawn based on the assessee's application to opt for the Vivad Se Vishwas Scheme.
Sections Cited
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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI MANISH BORAD & SHRI S S VISWANETHRA RAVI
Shri Siddhivinayak Co-operative Assessing Officer, Sangli Credit Society Limited Vs. Atpadi, Sangli – 415301 PAN : AAMAS5413Q (Appellant) (Respondent) Assessee by : None Department by : Shri Basavaraj Hiremath – Addl CIT Date of hearing : 27-03-2025 Date of pronouncement : 28-03-2025 O R D E R PER S S VISWANETHRA RAVI, JM :
This appeal filed by the assessee is directed against the order dated 22.10.2024 of the Ld. CIT(A)/NFAC, Delhi, relating to assessment year 2019-20.
None appeared on behalf of the assessee. Therefore, we proceed to decide the appeal after hearing the Ld. DR.
The Ld. Counsel for the assessee at the outset filed an application seeking withdrawal of the appeal on the ground that he has opted for Vivad Se Vishwas Scheme. In absence of any objection from the side of the Ld. DR, the request of the Ld. Counsel for the assessee seeking withdrawal of the appeal is allowed and the appeal is dismissed as “withdrawn”. In case assessee‟s application under VSVS is rejected then assessee will be at liberty to file Miscellaneous Application within the time prescribed under the law for restoration of the instant appeal.
In the result, the appeal filed by the assessee is dismissed as “withdrawn”.
Order pronounced in the open Court on this 28th March, 2025.
Sd/- Sd/- (MANISH BORAD) (S S VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे Pune; दिन ांक Dated : 28th March, 2025 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to:
1. 1. अपीलार्थी / The Appellant; प्रत्यर्थी / The Respondent 2.