Loading judgment…
Facts
The assessee, Young Women Christain Association, filed appeals against orders from the National Faceless Appeal Centre (CIT(A)) for Assessment Years 2013-14 to 2016-17. During the hearing, the assessee requested to withdraw the appeals to settle the issues under the Direct Tax Vivad Se Vishwas Scheme, 2024.
Held
The Tribunal permitted the assessee to withdraw the appeals, granting liberty to revive them if the DTVSV application is rejected. Consequently, the appeals were dismissed as withdrawn.
Key Issues
Whether the assessee should be permitted to withdraw appeals before the tribunal to pursue settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM & SHRI PRAKASH CHAND YADAV, JM
O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the orders of the National Faceless Appeal Centre, Delhi [CIT(A)] all dated 23.12.2022 for Assessment Years (AYs) 2013-14 to 2016-17.
When the matter was called the learned counsel for the assessee filed a letter stating that the appellant intends to withdraw the appeals, as the issue in the appeals is sought to be settled through Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV). Accordingly, we permit the assessee to withdraw the appeals with
In the result, appeals filed by the assessee are dismissed as withdrawn.