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Facts
The Revenue filed an appeal against the order dated 31.03.2024. During the hearing, the assessee's counsel stated that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Held
The tribunal noted that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and in the absence of any objection from the DR, the appeal was dismissed as withdrawn or not pressed.
Key Issues
Whether the appeal filed by the Revenue can be treated as withdrawn/not pressed when the assessee has opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI R. K. PANDA & MS. ASTHA CHANDRA
This appeal filed by the Revenue is directed against the order dated 31.03.2024 of the Ld. CIT(A), Pune-12, relating to assessment year 2017-18.
The Ld. Counsel for the assessee at the time of hearing filed an application stating therein that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 against the appeal filed by the Revenue. Therefore, the appeal filed by the Revenue may be treated as “withdrawn” / “not pressed”.
In absence of any objection from the side of the Ld. DR and considering the fact that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024, this appeal filed by the Revenue is dismissed as “withdrawn” / “not pressed”.
In the result, the appeal filed by the Revenue is dismissed as “withdrawn” / “not pressed”.
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. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. The concerned Pr.CIT, Pune 4. DR, ITAT, „A‟ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune
S.No. Details Date Initials Designation 1 Draft dictated on 03.02.2025 Sr. PS/PS 2 Draft placed before author 03.02.2025 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order