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Facts
The assessee filed multiple appeals against orders of the CIT(A). During the hearing, the assessee's counsel submitted that applications were filed under the 'Direct Tax Vivad Se Vishwas, 2024' Scheme for all appeals, and Form No. 2 was issued by the department.
Held
The Tribunal noted that the assessee sought to withdraw the appeals. The Revenue did not object to this withdrawal. Consequently, the appeals were dismissed as withdrawn.
Key Issues
Whether the assessee's appeals can be dismissed as withdrawn after filing applications under the Direct Tax Vivad Se Vishwas Scheme.
Sections Cited
254(2)
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आदेश/Order PER LALIET KUMAR, J.M: All the above appeals file by the Assessee against the separate orders of the Ld. CIT(A).
During the course of the hearing, the Ld. Counsel for the assessee submitted that the assessee has filed separate applications under the “Direct Tax Vivad Se Vishwas, 2024” Scheme in respect of all the aforementioned appeals. In response, the Income Tax Department has issued Form No. 2 in each of the appeals, copies of which have been placed on record. Accordingly, the assessee seeks permission to withdraw the said appeals.
The Ld. Sr. DR, on the other hand, was unable to controvert the facts submitted by the Assessee and didn’t object to applications seeking withdrawal of the subject appeal.
In view of the above, the appeals of the assessee are dismissed as withdrawn. However, it is observed that in case Assessee fails to avail the benefit of this scheme due to any technicalities, then Assessee will be at liberty to get these appeals revived by filing Misc. Application. These applications should be filed within limitation period provided u/s 254(2) of the Act.
In light of aforesaid, the appeals of the assessee are dismissed as withdrawn.
(Order pronounced in the open Court on 25/06/2025 )