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Facts
The Assessee filed an appeal against the order of the CIT(A) for Assessment Year 2011-12. During the hearing, the Assessee's counsel sought to withdraw the appeal.
Held
The Assessee sought withdrawal of the appeal as the issue involved in the original assessment proceedings had been settled under the Direct Tax Vivad Se Vishwas Scheme, 2020. The Ld. DR did not object to the withdrawal.
Key Issues
The primary issue was the Assessee's request for withdrawal of the appeal due to settlement of the dispute under the Vivad se Vishwas Scheme.
Sections Cited
AI-generated summary — verify with the full judgment below
सुनवाई की तारीख/Date of Hearing : 23/09/2025 उदघोषणा की तारीख/Date of Pronouncement : 23/09/2025 आदेश/Order PER LALIET KUMAR, J.M: This is an appeal filed by the Assessee against the order of the Ld. CIT (A)-2, Ludhiana dt. 10/01/2019 pertaining to Assessment Year 2011-12. 2. During the course of hearing Ld. Counsel for the Assessee submitted an application dt. 22/09/2025 for withdrawal of the present appeal, relevant contents of which read as under:
Hon’ble Sir: It is humbly submitted that the issue involved in the original assessment proceedings has been settled by the assessee company though Direct Tax Vivad Se Vishwas Scheme, 2020. Therefore, we wish to withdraw this appeal before your Honour being infructuous.
Ld. DR did not object if the appeal of the assessee is dismissed as withdrawn.
In view of the above the appeal of the assessee is dismissed as withdrawn.
In the result, appeal of the Assessee is dismissed.