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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.
Held
The Tribunal noted that the assessee wished to withdraw the appeal. The Department had no objection. Therefore, the appeal was dismissed as withdrawn.
Key Issues
Whether the appeal can be dismissed as withdrawn when the assessee has applied for the Vivad Se Vishwas Scheme.
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH, PUNE
Before: SHRI MANISH BORAD & MS. ASTHA CHANDRA
ORDER
PER ASTHA CHANDRA, JM :
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.
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.