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Facts
The assessee filed an appeal for Assessment Year 2014-15. During the hearing, the assessee requested to withdraw the appeal, having opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Held
The Tribunal granted the appellant permission to withdraw the appeal. The appeal is dismissed as withdrawn, with liberty to revive if the Direct Tax Vivad Se Vishwas Scheme certificate is not issued.
Key Issues
Whether the assessee can withdraw the appeal after opting for the Vivad Se Vishwas Scheme.
Sections Cited
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Income Tax Appellate Tribunal, B BENCH, PUNE
Before: SHRI RAMA KANTA PANDA & SHRI VINAY BHAMORE
आदेश / ORDER
PER VINAY BHAMORE, JM:
This appeal filed by the assessee is directed against the order dated 11/09/2023 passed by Ld. CIT(A)/NFAC for assessment year 2014-15 2. When the matter was called for hearing, Ld. AR for the assessee appeared and drew our attention to the letter filed by the assessee on 05.03.2025 wherein request to withdraw the instant appeal was made since the assessee has opted Direct Tax Vivad Se Vishwas Scheme, 2024. In support of this contention, copy of Form 1, Form 2 & Form 3 DTVSV, 2024 was also filed.
Ld. DR raised no objection to the above request of the assessee.
We are inclined to grant the permission to the appellant herein to withdraw the appeal with the liberty to the appellant to revive the appeal proceedings, in the event of Pr. Commissioner of Income Tax declining to issue Final Certificate under Direct Tax Vivad Se Vishwas Scheme, 2024 for whatsoever reasons. Accordingly, the appeal stands dismissed as withdrawn.
In the result, the appeal filed by the assessee stands dismissed as 'withdrawn’.
Order pronounced in the open Court on 27th day of March, 2025.