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Facts
The assessee filed an appeal against an assessment order. Subsequently, the assessee filed a withdrawal application stating they paid the disputed tax under the Vivad Se Vishwas Scheme.
Held
The tribunal noted that the assessee had paid the disputed tax under the Vivad Se Vishwas Scheme and the Revenue had no objection to the withdrawal.
Key Issues
Whether the appeal can be withdrawn by the assessee after payment of disputed tax under Vivad Se Vishwas Scheme.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH
Before: Ms. Annapurna Gupta & Shri TR Senthil Kumar
आदेश/ORDER PER : TR SENTHIL KUMAR , JUDICIAL MEMBER:-
This appeal is filed by the assessee as against the appellate order dated 29-12-2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi arising out of the assessment order passed u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) relating to the assessment year 2017-18.
At the outset, the assessee filed letter dated 28-01-2025 stated that as per Form no. 2 dated 25-01-2025 under Direct Tax Vivad Se Vishvas Scheme 2024, the assessee paid the disputed tax of Rs. 17,52,030/- on 27-01-2025, therefore, requested to withdraw the above appeal, for issuing Form no. 3 under Vivad Se Vishwas Scheme. The assessee also placed on record Form Nos. 1 & 2 issued by the Department and the tax paid by the assessee.
2.1 Ld. Sr. D.R. appearing for the Revenue has no objection in withdrawing the above appeal. Recording the above submission, the appeal filed by the assessee is dismissed as withdrawn.
In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the open court on 06-02-2025 Sd/- Sd/- (ANNAPURNA GUPTA) (TR SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 06/02/2025 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद