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Facts
The assessee filed an appeal against a revision order. During the proceedings, the assessee filed an application under the Direct Tax Vivad Se Vishwas Scheme, 2024, paid the tax, and submitted the relevant form.
Held
The Tribunal noted that the assessee had complied with the requirements of the Direct Tax Vivad Se Vishwas Scheme, 2024. Consequently, the appeal filed by the assessee was dismissed as withdrawn.
Key Issues
Whether the appeal can be dismissed as withdrawn in light of the assessee's application under the Direct Tax Vivad Se Vishwas Scheme.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: SMT.ANNAPURNA GUPTA & SHRI T.R.SENTHIL KUMAR
PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER:
This appeal is filed by the assessee as against the revision order dated 04/03/2023 passed by the Principal Commissioner of Income Tax, Vadodara-1 [hereinafter referred to as “PCIT”] arising out of the assessment order passed under section143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) relating to the Assessment Year (AY) 2018-19.
At the outset, Ld.Counsel for the assessee has filed application under the Direct Tax Vivad Se Vishwas Scheme, 2024 and paid the tax and produced Form No.3 dated 09/05/2025 with acknowledgement No.959751650090525. Recording the same, the appeal filed by the assessee is hereby dismissed as withdrawn.