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Facts
The assessee filed two appeals against the orders of the ACIT for assessment years 2015-16 and 2012-13. The assessee sought withdrawal of both appeals.
Held
The Tribunal allowed the assessee's request to withdraw the appeals, noting that the assessee had opted for the Vivad Se Vishwas Scheme, 2024. The Departmental Representative had no objection.
Key Issues
Whether the assessee is allowed to withdraw the appeals 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 VINAY BHAMORE
Assessee by : Shri Ramma Kiran Patel (through virtual) Department by : Shri Prakash L Pathade, CIT DR Date of hearing : 06.03.2025 Date of pronouncement : 10.03.2025 O R D E R
PER DR.MANISH BORAD, AM :
The above two appeals filed by the assessee are directed against the separate orders dated 30.09.2019 and 31.03.2024 of the Ld. ACIT, Circle 9, Pune and Ld. ACIT, Circle 8, Pune relating to assessment years 2015-16 and 2012-13 respectively. M/s. Faurecia Automotive Seating India Pvt. Ltd.
The Ld. Counsel for the assessee filed separate applications seeking withdrawal of both the appeals on the ground that the assessee has opted for Vivad Se Vishwas Scheme, 2024.
Ld. Departmental Representative has no objection for withdrawal of the appeals filed by the assessee. We therefore allow the request of the assessee to withdraw the appeals filed by it. However, it is made clear that in case the applications of assessee is rejected under Vivas Se Vishwas Scheme, 2024 for any reason, the assessee is at liberty to move Miscellaneous Applications for recalling of the appeals in accordance with law.
In the result, both the appeals of the assessee are dismissed as ‘Withdrawn’.