Facts
The assessee filed an appeal for assessment year 2017-18. During the hearing, the assessee applied to withdraw the appeal, citing an application made under the Direct Tax Vivad Se Vishwas Scheme, 2024, and the issuance of Form No.2 by the PCIT.
Held
In the absence of any objection from the Departmental Representative, the Tribunal allowed the assessee's request and dismissed the appeal as withdrawn.
Key Issues
Whether the appeal should be allowed to be withdrawn based on the assessee's application under the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI R. K. PANDA & MS. ASTHA CHANDRA
This appeal filed by the assessee is directed against the order dated 16.03.2023 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2017-18.
The Ld. Counsel for the assessee at the time of hearing filed an application seeking withdrawal of the appeal on the ground that the assessee had made an application under Direct Tax Vivad Se Vishwas Scheme, 2024 on 10.12.2024 and the PCIT has also issued Form No.2. A copy of the said Form is enclosed along with the application filed by the assessee.
In absence of any objection from the side of the Ld. DR, the request of the Ld. Counsel for the assessee seeking withdrawal of the appeal is allowed and the appeal is dismissed as “withdrawn”.
In the result, the appeal filed by the assessee is dismissed as “withdrawn”.
Order pronounced in the open Court on 4th February, 2025.
Sd/- Sd/- (ASTHA CHANDRA) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 4th February, 2025 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to:
1. 1. अपीलार्थी / The Appellant; प्रत्यर्थी / The Respondent 2.