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Facts
The assessee filed two appeals for Assessment Years 2012-13 and 2013-14 against the orders of the Commissioner of Income Tax(Appeals). The assessee, having received Form 2 under the VSVS Scheme-2024, sought to withdraw both appeals.
Held
The assessee's Authorized Representative requested to withdraw both appeals, stating they had filed an application under the VSVS Scheme 2024 and wished to make payment and close their case. The Departmental Representative had no objection.
Key Issues
Whether the assessee can withdraw their appeals before the Tribunal upon filing an application under the VSVS Scheme 2024.
Sections Cited
250, 143(3), 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “B” :: PUNE
Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE
ORDER PER DR. DIPAK P. RIPOTE, AM: These two appeals filed by the assessee against the separate orders of ld.Commissioner of Income Tax(Appeals)[NFAC] passed under section 250 of the Income Tax Act, 1961; both dated 29.11.2024 for Assessment Years 2012-13 and 2013-14 respectively.
ITA Nos.248 & 249/PUN/2025 [A]
At the outset of hearing, ld.AR for the assessee submitted that they are in receipt of Form 2 under VSVS Scheme-2024, therefore, assessee intends to withdraw both the appeals. Ld.AR filed written requests(two) for withdrawal as under :
ITA Nos.248 & 249/PUN/2025 [A]
On the other hand, the ld.Departmental Representative(ld.DR) of the Revenue did not object to the contention of the assessee and has no objection if the appeal of assessee is dismissed as withdrawn.
In view of the above, we permit to withdraw the both appeals of the assessee. Accordingly, grounds of appeal raised by the assessee in both the appeals are dismissed as withdrawn.
ITA Nos.248 & 249/PUN/2025 [A]
In the result, both appeals of the assessee are dismissed as withdrawn. Order pronounced in the open Court on 10th March, 2025.