MAHARAJA SHIVACHATRAPATI PRATISHTHAN TRUST,PUNE vs. INCOME TAX OFFICER (EXEMPTION), PUNE, PUNE

Facts

The assessee filed an appeal against the order dated 20.10.2023. During the hearing, no one appeared for the assessee, but an application was filed to withdraw the appeal as the assessee opted for the Vivad Se Vishwas Scheme, 2024.

Held

The Tribunal granted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn, with liberty to revive it if the Pr. Commissioner declines to issue the Final Certificate under the Vivad Se Vishwas Scheme.

Key Issues

Whether the assessee should be allowed to withdraw the appeal in light of opting for the Vivad Se Vishwas Scheme.