UJWALA SHIVAJI BHONDVE,PUNE vs. INCOME TAX OFFICER, WARD 9(1), PUNE, PUNE

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ITA 1037/PUN/2024Status: DisposedITAT Pune27 March 2025AY 2014-15Bench: SHRI RAMA KANTA PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeal is dismissed as withdrawn, with liberty to revive if the Direct Tax Vivad Se Vishwas Scheme certificate is not issued.

What were the 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.

What were the issues?

Whether the assessee can withdraw the appeal after opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, B BENCH, PUNE

Before: SHRI RAMA KANTA PANDA & SHRI VINAY BHAMORE

For Appellant: Shri B.C. Malakar
For Respondent: Shri Arvind

आदेश / ORDER

PER VINAY BHAMORE, JM:

1.

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.

3.

Ld. DR raised no objection to the above request of the assessee.

4.

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 Accordingly, the appeal stands dismissed as withdrawn.

5.

In the result, the appeal filed by the assessee stands dismissed as 'withdrawn’.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.

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