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Facts
The assessee filed an appeal against the order dated 25.01.2024 for assessment year 2013-14. The assessee subsequently sought withdrawal of the appeal as they had opted for the Vivad Se Vishwas Scheme, 2024.
Held
The Tribunal allowed the assessee's request to withdraw the appeal, noting that the Departmental Representative had no objection. It was clarified that if the Vivad Se Vishwas application is rejected, the assessee can seek recalling of the appeal.
Key Issues
Whether the assessee can withdraw their appeal from the Tribunal due to opting for the Vivad Se Vishwas Scheme.
Sections Cited
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Income Tax Appellate Tribunal, PUNE BENCH “C”, PUNE
Before: DR. MANISH BORAD & SHRI S.S. VISWANETHRA RAVI
Assessee by : Shri Rajat Soni Department by : Shri Prakash L Pathade, CIT DR Date of hearing : 18.03.2025 Date of pronouncement : 20.03.2025 O R D E R
PER S.S. VISWANETHRA RAVI, JM :
The captioned appeal filed by the assessee is directed against the order dated 25.01.2024 of the Ld. ACIT, Central Circle-1(2), Pune relating to assessment year 2013-14.
The assessee has filed a letter dated 17.03.2025 seeking withdrawal of the appeal on the ground that the assessee has opted for Vivad Se Vishwas Scheme, 2024 and has obtained Form No.2. 3. Ld. Departmental Representative has no objection for withdrawal of the appeal filed by the assessee. We therefore allow the request of the assessee to withdraw the appeal filed by it. However, it is made clear that in case the application of 2 Dana India Private Limited assessee is rejected under Vivad Se Vishwas Scheme, 2024 for any reason, the assessee is at liberty to move Miscellaneous Application for recalling of the appeal in accordance with law.
In the result, the appeal of the assessee is dismissed as ‘Withdrawn’.