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Facts
The assessee filed three appeals against the order of the CIT(A) for assessment years 2015-16, 2016-17, and 2017-18. During the hearing, the assessee's AR stated that they have filed an application under the Vivad Se Vishwas Scheme to settle the disputes.
Held
The Tribunal noted that the assessee had filed an application under the Vivad Se Vishwas Scheme and evidence of tax payment. The Department had no objection to the withdrawal of the appeals.
Key Issues
Whether the appeals can be dismissed as withdrawn in light of the assessee opting for the Vivad Se Vishwas Scheme.
Sections Cited
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Income Tax Appellate Tribunal, “B” BENCH, PUNE
Before: SHRI R.K. PANDA & MS. ASTHA CHANDRA
आदेश / ORDER
PER ASTHA CHANDRA, JM : These three appeals filed by the assessee are directed against the common order(s) dated 09.07.2024 of the Ld. Commissioner of Income Tax (Appeals), Pune-11 pertaining to Assessment Years (“AYs”) 2015-16, 2016-17 and 2017-18.
At the outset of the hearing, the Ld. AR submitted that the assessee has filed an application under Vivad Se Vishwas Scheme to settle the dispute with the Department in respect of all the three AYs involved. A copy of Form 2 and challan(s) evidencing the payment of tax for all the three AYs involved have been filed before the Tribunal.
The Ld. DR submitted that the Department has no objection against the withdrawal of all the three appeals by the assessee.
In view of the above request of the assessee, all the three appeals are hereby dismissed as withdrawn.
Order pronounced in the open court on 05th February, 2025.