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Facts
The assessee filed an appeal against an order of the Addl./JCIT for assessment year 2017-18. The assessee opted for the Vivad Se Vishwas Scheme, 2024 and submitted Form-2. No one appeared on behalf of the assessee at the hearing.
Held
The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and received Form-2. The Revenue had no objection to the withdrawal. The Tribunal permitted the assessee to withdraw the appeal.
Key Issues
Whether the assessee can withdraw the appeal after opting for the Vivad Se Vishwas Scheme?
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR
Before: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 991/JP/2024
Date of Hearing : 06/01/2025 Date of Pronouncement : 22/01/2025 ORDER PER DR. S. SEETHALAKSHMI, J.M. The present appeal has been filed by the assessee against the order of ld. Addl./JCIT (Appeals)-9, Mumbai dated 04.06.2024 passed under section 250 of the I.T. Act, 1961, for the assessment year 2017-18.
None appeared on behalf of the assessee at the time of hearing. The ld. Counsel for the assessee furnished application through e-mail requesting for withdrawal of this appeal. The contention in the said application reads as under:-
In the above context, it is submitted that the appeal filed by the appellant for the A.Y. 2017-18, the appellant opted Vivad Se Vishwas Scheme, 2024. The appellant has also received Form-2 support of this, Copy of Form-2 is attached.
The ld. D/R has raised no objection if the appeal of the assessee is allowed to be withdrawn.
Therefore, in view of the fact that the assessee has already approached the department to settle the matter under “Vivad Se Vishwas Scheme 2024” and furnished the necessary Form-2, we permit the assessee to withdraw this appeal. Accordingly, the appeal of the assessee is dismissed as withdrawn.
In the result, this appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 22/01/2025.