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Facts
The assessee filed an appeal for assessment year 2018-19 against the order of CIT(Appeals). The assessee's counsel filed an application to withdraw the appeal, stating that the assessee had opted for the 'Vivad Se Vishwas Scheme'.
Held
The Tribunal noted that Form-2 was issued by the Income Tax Department, and the DR had no objection to the withdrawal request. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the appeal can be dismissed as withdrawn when the assessee opts for the 'Vivad Se Vishwas Scheme' and the Department has no objection.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CHANDIGARH BENCH “A”, CHANDIGARH
Before: SHRI. VIKRAM SINGH YADAV, AM & & SHRI PARESH M. JOSHI, JM & &
आदेश/Order
PER VIKRAM SINGH YADAV, AM :
This is an appeal filed by the assessee for assessment year 2018-19 against the order of ld. CIT(Appeals) NFAC dated 21.05.2024.
The ld. counsel for the assessee has filed an Application dated 29.01.2025 seeking permission to withdraw the appeal on the ground that the assessee has opted for 'Vivad Se Vishwas Scheme 2024’ and Form-2 has been issued by the Income Tax Department.
Copy of Form-2 has also been filed.
The ld. DR has posed no objection to the request of the assessee.
In view of the above facts and circumstances, the appeal of the assessee is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced on 30.01.2025.