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Facts
The assessee filed an appeal against the order of the DCIT. During the hearing, the assessee's counsel submitted an application for withdrawal of the appeal.
Held
The Tribunal allowed the withdrawal of the appeal as the assessee had filed a declaration under the Vivad se Vishvas Act and made compliances, with final acceptance awaited. The DR did not object.
Key Issues
Whether the appeal can be withdrawn by the assessee after filing a declaration under the Vivad se Vishvas Act and making compliances.
Sections Cited
AI-generated summary — verify with the full judgment below
िनधा"रती की ओर से/Assessee by : Shri J.S. Bhasin, Advocate (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR सुनवाई की तारीख/Date of Hearing : 22/04/2025 उदघोषणा की तारीख/Date of Pronouncement : 23/04/2025 आदेश/Order PER LALIET KUMAR, J.M: This is an appeal filed by the Assessee against the order of the Ld. ACIT DCIT(Int.Tax), Chandigarh at Jalandhar dt. 27/07/2023 pertaining to Assessment Year 2010-11.
During the course of hearing Ld. Counsel for the Assessee submitted an application for withdrawal of the present appeal, contents of which read as under:
Respectfully showeth: That in the above case as earlier also informed, the assessee had filed declaration under the Vivad se Vishvas Act, 2024 on 11.01.2025, whereafter, the assessee has since made all compliances, but the final acceptance in Form No.4 is still awaited from the Designate Authority.
In view of the above, the assessee be kindly allowed to withdraw this appeal subject to final acceptance of his declaration by the Designate Authroity
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 DR did not object if the appeal of the assessee is dismissed as withdrawn.
In view of the above the appeal of the assessee is dismissed as withdrawn.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.