Loading judgment…
Facts
The assessee filed an appeal against an order for the assessment year 2013-14. During the hearing, no one appeared for the assessee, but an application was filed to withdraw the appeal. This was due to the assessee opting for the Vivad Se Vishwas Scheme, 2024.
Held
The Tribunal granted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn, with liberty to revive the proceedings if the Final Certificate under the Vivad Se Vishwas Scheme is not issued.
Key Issues
Whether the assessee can withdraw the appeal due to opting for the Vivad Se Vishwas Scheme?
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE
PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 01.12.2023 passed by Ld. CIT(A)/NFAC for the assessment year 2013-14. 2. When the matter was called for hearing, none appeared on behalf of the assessee, however, an application was filed seeking permission to withdraw the above captioned appeal in the light of the fact that the assessee has opted for Vivad Se Vishwas Scheme, 2024. 2
Ld. DR has no objection to permit the assessee to withdraw the appeal.
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 the 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 Accordingly, the appeal stands dismissed as ‘withdrawn’.
In the result, the appeal filed by the assessee stands dismissed as ‘withdrawn’.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 on 26th day of March, 2025. (MANISH BORAD) JUDICIAL MEMBER पुणे / Pune; "दनांक / Dated : 26th March, 2025. Sujeet आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.
""यथ" / The Respondent.
The Pr. CIT concerned. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, “A” ब"च, 4. पुणे / DR, ITAT, “A” Bench, Pune. गाड" फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, //// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.