NANASAHEB BHASKARRAO APSUNDE,NASHIK, MAHARASHTRA vs. NATIONAL E-ASSESSMENT CENTRE, DELHI, DELHI

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ITA 1440/PUN/2024Status: DisposedITAT Pune12 February 2025AY 2018-19Bench: SHRI MANISH BORAD (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)6 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee wished to withdraw the appeal. The Department had no objection. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC. The assessee subsequently filed a letter to withdraw the appeal, having filed an application under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal can be dismissed as withdrawn when the assessee has applied for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, PUNE

Before: SHRI MANISH BORAD & MS. ASTHA CHANDRA

For Respondent: Shri Abhishek Meshram

ORDER

PER ASTHA CHANDRA, JM :

1.

The appeal filed by the assessee is directed against the order dated 14.05.2024 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi pertaining to Assessment Year 2018-19.

2.

On perusal of the letter dated 10.02.2025 filed by the assessee, we note that the assessee wishes to withdraw the appeal in view of having filed application under Direct Tax Vivad Se Vishwas Scheme, 2024. 3. Shri Abhishek Meshram, the ld. DR has no objection in case the assessee wishes to withdraw the appeal.

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