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Facts
The assessee filed an appeal against the order of the Ld. CIT(A). During the hearing, no one appeared for the assessee. However, an application was filed by the assessee seeking withdrawal of the appeal.
Held
The assessee had opted for the Vivad Se Vishwas Scheme, 2024. The Tribunal granted the permission to withdraw the appeal, with liberty to revive it if the Final Certificate under the scheme is not issued.
Key Issues
Whether the assessee can withdraw the appeal after opting for the Vivad Se Vishwas Scheme, and under what conditions.
Sections Cited
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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE
ORDER
PER VINAY BHAMORE, JM:
This appeal filed by the assessee is directed against the order dated 17.04.2024 passed by Ld. CIT(A), Pune-12 for the assessment year 2021-22.
When the matter was called for hearing, none appeared on behalf of the assessee, however, an application dated 25.02.2025 was filed seeking withdrawal of the above captioned appeal in the light of the fact that the assessee has opted for Vivad Se Vishwas Scheme, 2024 and copy of Form 2 also received from the competent authority.