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Facts
The assessee filed two appeals against the order of the NFAC and the CIT(A) for the Assessment Year 2011-12. The assessee had opted for the Direct Tax Vivad Se Viswas Scheme, 2024, which was accepted by the PCIT.
Held
The assessee requested to withdraw the two appeals, which was allowed as the Revenue did not object. Consequently, the appeals were dismissed as withdrawn.
Key Issues
Whether the assessee can withdraw their appeals after opting for the 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
These two appeals are filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi, (in short ‘the CIT(A)’), dated 26.05.2023 in Commissioner of Income Tax (Appeal), Ahmedabad-13, dated 10.06.2024 in the both for the Assessment Year 2011-12.
At the time of hearing of both appeals of the assessee, Shri Chetan Agarwal Ld. AR of the assessee informed that the assessee had opted for Direct Tax Vivad Se Viswas Scheme, 2024, which was accepted by the Ld. PCIT. Therefore, he & 1290/Ahd/2024 - A.Y. 2011-12 [Mayank Madhukant Patel vs. ITO] - 2 – requested for leave to withdraw the two appeals. A letter dated 11.12.2024 has also been filed by the assesse to this effect. Ld. Departmental Representative for the Revenue did not express any objection in this regard. Accordingly, the request of the assessee for withdrawal of two appeals is allowed.
In the result, both appeals filed by the assessee are dismissed as withdrawn.
This Order pronounced on 28/01/2025 Sd/- Sd/- (SUCHITRA KAMBLE) (NARENDRA PRASAD SINHA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 28/01/2025 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. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,