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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2013-14. During the hearing, the assessee's AR prayed for withdrawal of the appeal due to settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024.
Held
The Tribunal noted that the assessee was interested in withdrawing the appeal under the Vivad Se Vishwas Scheme. The Bench allowed the withdrawal and dismissed the appeal.
Key Issues
Whether the appeal can be withdrawn due to settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
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Income Tax Appellate Tribunal, JAIPUR BENCHES,’’B” JAIPUR
Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No.1459/JP/2024
ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal filed by the assessee is directed against the order of the ld. CIT(A) dated 18-10-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2013-14 raising the grounds appeal as mentioned at Form 36. 2.1 During the course of hearing, the ld. AR of the assessee has prayed for withdrawal of the appeal on the ground of settlement of the dispute under Direct Tax Vivad Se Vishwas Scheme, 2024 2.2 On the other hand, the ld. DR did not raise any objection to the submissions made by the ld. AR of the assessee before the Bench.