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Facts
An assessee filed an appeal against an order from the National Faceless Appeal Centre for Assessment Year 2020-21. The assessee subsequently sought to withdraw the appeal, stating that an application had been filed under the Vivad Se Vishwas Scheme, 2024, and Form-2 had been issued.
Held
With no objection from the Ld. DR, the tribunal allowed the assessee's request to withdraw the appeal. Consequently, the appeal was dismissed as 'Withdrawn'.
Key Issues
Should the tribunal allow the withdrawal of an appeal when the assessee has opted for settlement under the Vivad Se Vishwas Scheme, 2024?
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “A”, PUNE
Before: DR.MANISH BORAD & MS. ASTHA CHANDRA
आदेश / ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
This is an appeal filed by the assessee directed against the order of National Faceless Appeal Centre, Delhi dated 16.05.2024 in relation to the Assessment Year 2020-21.
The Ld. Counsel for the assessee filed a letter dated 15.01.2025 seeking withdrawal of appeal on the ground that the assessee filed application under Vivad Se Vishwas Scheme, 2024. The contents of the said letter read as under :
“The above appeal of the assessee is fixed for hearing before the Hon'ble A Bench of the ITAT on 16.01.2025. The assessee filed application under Vivad Se Vishwas Scheme, 2024. The Hon'ble PCIT-1, Nashik, has already issued Form-2 in this matter. Now the assessee desires to withdraw the appeal. Necessary Order may kindly be passed so that further proceedings may be completed early. This may be placed before the Hon'ble Members of the ITAT A Bench. Letter of Authority in original issued in my favour is already on record of the ITAT. A copy of Form-2 is attached herewith for the kind information of the Hon'ble Members and record.”
Ld. DR has no objection. Accordingly, the request of the assessee seeking withdrawal of the appeal is permitted.
In the result, the appeal of the assessee is dismissed as ‘Withdrawn’.
Order pronounced on this 17th day of January, 2025.