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Facts
The assessee filed 8 appeals against orders relating to assessment years 2008-09 to 2012-13. The assessee sought withdrawal of these appeals as they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Held
The Tribunal allowed the assessee's request for withdrawal of the 8 appeals. The appeals were dismissed as 'withdrawn' due to the assessee's participation in the Vivad Se Vishwas Scheme.
Key Issues
Whether the appeals can be withdrawn by the assessee to avail the benefit of the Direct Tax Vivad Se Vishwas Scheme.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
The above 8 appeals filed by the assessee are directed against the respective orders of the Ld. CIT(A), Pune - 11 relating to assessment years 2008-09 to 2012- 13 in quantum and penalty proceedings.
The assessee filed the applications seeking withdrawal of all the 8 appeals on the ground that it has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS Scheme, 2024) and has also enclosed Form No.1 filed under the (DTVSVS Scheme, 2024) and Form No.2 issued by the PCIT, Centra 4, Mumbai under (DTVSVS Scheme, 2024). He accordingly requested that all the 8 appeals filed by the assessee may be allowed to be withdrawn.
In absence of any objection from the side of the Ld. DR, the request of the assessee seeking withdrawal of the above 8 appeals is allowed and all the 8 appeals are dismissed as “withdrawn”.
In the result, all the 8 appeals filed by the assessee are dismissed as “withdrawn”.
Order pronounced in the open Court at the conclusion of hearing itself i.e. on 25th February, 2025.
Sd/- Sd/- (ASTHA CHANDRA) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 25th February, 2025 GCVSR
आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to:
1. 1. अपीलार्थी / The Appellant; प्रत्यर्थी / The Respondent 2.