Facts
The assessee filed an appeal against the order of the Ld. CIT(A)/NFAC for assessment year 2015-16. The assessee's counsel sought to withdraw the appeal.
Held
The Tribunal allowed the assessee's request to withdraw the appeal as the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.
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Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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 20.08.2024 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2015-16.
The Ld. Counsel for the assessee at the outset submitted that the assessee wants to withdraw the appeal since he has gone for Direct Tax Vivad Se Vishwas Scheme, 2024. In absence of any objection from the side of the Ld. DR, the request of the Ld. Counsel for the assessee seeking withdrawal of the appeal is allowed and the appeal is dismissed as “withdrawn”.
In the result, the appeal filed by the assessee is dismissed as “withdrawn”.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.