Loading judgment…
Facts
The assessee filed an appeal against the final assessment order. During the hearing, the assessee sought to withdraw the appeal because they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Held
The Tribunal granted the assessee's request to withdraw the appeal, with liberty to revive it if the Vivad Se Vishwas Scheme certificate was not issued.
Key Issues
Whether the assessee can withdraw the appeal after opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
143(3), 144C(13)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “C”, PUNE
Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE
ORDER