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Facts
The assessee filed six appeals against separate orders of the Ld. CIT(A)-NFAC, Delhi, concerning various assessment years. During the proceedings, the assessee expressed an intention to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme-2024 and requested permission to withdraw the appeals.
Held
The Tribunal allowed the assessee's request to withdraw all six appeals. Since the assessee intended to resolve the dispute through the Vivad Se Vishwas Scheme-2024, the appeals were dismissed as withdrawn.
Key Issues
Whether the assessee should be permitted to withdraw their appeals to pursue settlement 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 “A” BENCH : PUNE
Before: SHRI RAMA KANTA PANDA & MS. ASTHA CHANDRA
The above batch of six appeals filed by the assessee are directed against the separate orders of the Ld. CIT(A)- NFAC, Delhi relating to assessment years mentioned therein.
Learned Counsel for the Assessee, at the outset, submitted that the assessee wants to settle the dispute under Direct Tax Vivad Se Vishwas Scheme-2024. He accordingly submitted that assessee may be permitted to withdraw the appeals, to which, Learned DR has no objection. Accordingly, the request of the assessee seeking withdrawal of the appeals is allowed and the appeals are dismissed as “withdrawn”.
2 ITA.No.1330 to 1335/PUN./2024
In the result, all the six appeals filed by the Assessee are dismissed as “withdrawn”.
Order pronounced in the open court on 21.01.2025.