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Facts
The assessee filed appeals for assessment years 2019-20, 2013-14, and 2017-18. The assessee subsequently filed an application to withdraw these appeals.
Held
The Tribunal allowed the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn as they were settled under the Direct Tax Vivad se Vishwas Scheme.
Key Issues
Whether the assessee can withdraw appeals that have been settled under the Direct Tax Vivad se Vishwas Scheme.
Sections Cited
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आदेश/Order
PER BENCH : These are assessee's appeals for assessment year 2019-20, 2013-14 and 2017-18 against the order of ld. CIT(A) NFAC dated 28.10.2022, 11.01.2023 and 17.02.2023 respectively.
The ld. counsel for the assessee has filed an Application dated 28.01.2025 seeking permission to withdraw these appeals.
The contents of the application are as under :
“The captioned appeals are listed for hearing before the Hon'ble 'A' Bench of the Tribunal today.
In this regard, it is respectfully submitted that the appellant, in order to buy peace and avoid litigation, decided to settle the captioned appeals under The Direct Tax Vivad se Vishwas Scheme, 2024 ("DTVSV") and has received certificate in Form 2 from the designated authority for each of the captioned appeal. Copy of Form 2 issued by the designated authority under the DTVSV Scheme are enclosed herewith as under:
(i) AY 2013-14 - ITA 126/Chandi/2023 - Annexure 1; (ii) AY 2017-18 - ITA 213/Chandi/2023 - Annexure 2; (iii) AY 2019-20 - ITA 748/Chandi/2022 - Annexure 3
In view of the aforesaid, it is respectfully submitted that since the captioned1 appeals now stand resolved/settled under the DTVSV Scheme, the same has been rendered infructuous and may accordingly be treated as withdrawn subject to the caveat that in case forms filed by the appellant are rejected at a later stage, then, the appellant shall be at liberty to approach the Tribunal for reinstitution of the appeals. It is therefore prayed that the captioned appeals may thus kindly be allowed to be withdrawn subject to the aforesaid caveat.”
The ld. DR has posed no objection to the request of the assessee.
In view of the above facts and circumstances, the appeals of the assessee are dismissed as withdrawn.
In the result, the appeals of the assessee are dismissed as withdrawn.
Order pronounced on 29.01.2025.