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Facts
The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2014-15. At the time of hearing, the assessee informed that they had opted for the Direct Tax Vivad Se Viswas Scheme, 2024.
Held
The assessee requested to withdraw the appeal as they had opted for the Vivad Se Viswas Scheme, which was accepted by the Ld. PCIT. The Departmental Representative had no objection to this request.
Key Issues
Whether the assessee can withdraw the appeal after opting for the Direct Tax Vivad Se Viswas Scheme.
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: Ms. SUCHITRA KAMBLE & SHRI NARENDRA PRASAD SINHA
This appeal is filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi, (in short ‘the CIT(A)’), dated 05.02.2024 for the Assessment Year 2014-15.
At the time of hearing of the appeal, the assessee informed that he had opted for Direct Tax Vivad Se Viswas Scheme, 2024, which was accepted by the Ld. PCIT. Therefore, he requested for leave to withdraw the appeal. A letter dated 13.01.2025 has also been filed by the assesse to this effect. Ld. Departmental Representative for the Revenue did not express any objection in Shantilal Shah vs. ITO] A.Y. 2014-15 - 2 – this regard. Accordingly, the request of the assessee for withdrawal of this appeal is allowed.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
This Order pronounced on 29/01/2025
Sd/- Sd/- (SUCHITRA KAMBLE) (NARENDRA PRASAD SINHA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 29/01/2025 S. K. SINHA True Copy आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��यथ� / The Respondent. 2. 3. संबं�धत आयकर आयु�त / Concerned CIT आयकर आयु�त(अपील) / The CIT(A)- 4. 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,