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Facts
The assessee filed an appeal against the order of the CIT(A). During the pendency of the appeal, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and filed Form No.1. Form No.2 was awaited.
Held
The Tribunal acknowledged the assessee's submission and the respondent's no objection. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the appeal should be dismissed as withdrawn upon the assessee opting for the Direct Tax Vivad Se Vishwas Scheme.
Sections Cited
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Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH, AHMEDABAD
Before: DR. BRR KUMAR & Ms. SUCHITRA KAMBLE
PER SUCHITRA KAMBLE, JUDICIAL MEMBER:
This appeal is filed by the Assessee against order dated 25.05.2023, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2012-13.
The Ld. AR sought adjournment which is rejected. The assessee filed letter dated 11.03.2025 stating therein that the assessee opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and filed Form No.1. Form No.2 is awaited and hence requesting that once Form No.2 is received, the assessee will withdraw the appeal.
The Ld. DR stated that he has no objection to withdraw the appeal in the circumstances narrated on behalf of the assessee.
Assessment Year: 2012-13 Dipesh Arjunbhai Singodia vs. ITO Page 2 of 2 4. In the light of this, the appeal is dismissed as withdrawn. However, in the event the assessee fails to avail the benefit of DTVSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before the Tribunal in accordance with law.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open Court on this 13th March, 2025.