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Facts
The assessee filed an appeal against the order of the CIT(A). The assessee later filed an application seeking withdrawal of the appeal.
Held
The assessee sought to withdraw the appeal because they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024. The tribunal allowed the withdrawal request.
Key Issues
Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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 R. K. PANDA & MS. ASTHA CHANDRA
This appeal filed by the assessee is directed against the order dated 21.06.2024 of the Ld. CIT(A), Pune-11 relating to assessment year 2019-20.
The assessee filed an application seeking withdrawal of the appeal on the ground that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. In absence of any objection from the side of the Ld. DR, the request of the assessee seeking withdrawal of the appeal is allowed and the appeal is dismissed as “withdrawn”.
In the result, the appeal filed by the assessee is dismissed as “withdrawn”.
Order pronounced in the open Court at the time of hearing itself i.e. on 10th March, 2025.