NARAYANI DEVI,SIRSA vs. INCOME TAX OFFICER WARD I, SIRSA

During the course of hearing, an application was moved by the Ld. Counsel for the assessee wherein it was submitted that the assessee had opted out of the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV), and a declaration for settlement under the said scheme had been furnished. Pursuant thereto, a certificate in Form-4 dated 06/05/2025 was issued by the competent authority, thereby granting immunity and settling the tax dispute arising out of the impugned assessment order. In view of the above, the assessee expressed the desire to withdraw the appeal pertaining to the said assessment year. Accordingly, a prayer for withdrawal of the appeal was made by the Ld. Counsel for the assessee.

The Ld. DR, on the other hand, was unable to controvert the facts submitted by the Assessee and didn’t object to application seeking withdrawal of the subject appeal.

We have heard the rival contentions of both parties and perused the material available on record. In the present case, it is noted that the assessee has settled the dispute arising from the impugned assessment order by opting out of the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV), and has expressed the desire to withdraw the present appeal. In view of the above, the appeal filed by the assessee is dismissed as withdrawn.

In light of aforesaid, the appeal of the assessee is dismissed as withdrawn.