What did the Tribunal hold?

The assessee submitted an application to withdraw the appeal due to settling the matter under the Direct Tax Vivad Se Vishwas Scheme. The tribunal considered the assessee's intention and decided to treat the appeal as withdrawn.

The assessee filed an appeal against the impugned order. During the course of hearing, the assessee sought to withdraw the appeal, having opted for resolution under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the assessee's appeal should be dismissed as withdrawn due to opting for settlement under the DTVSV Scheme.

Saraswati Vidyalaya & Jr College… vs ITO | ITAT Nagpur 2025

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER

For Respondent: Shri Abhay Y. Marathe

Date of Hearing – 03/04/2025 Date of Order – 04/04/2025

O R D E R PER V. DURGA RAO, J.M.

This appeal by the assessee is against the impugned order dated 17/10/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2012–13.

During the course of hearing, when the case was called for hearing, none appeared on behalf of the assessee appellant. While going through the material available on record, we find that the assessee, by way of a application dated 12/03/2025, wishes to withdraw its appeal. The contents of the said submitted application with a request to withdraw its appeal are as under:–

2 Saraswati Vidyalaya And Junior College ITA no.575/Nag./2024

“With reference to the hearing notice dated 07-Mar-2025, fixing the above- captioned appeal for hearing on 24-Mar-2025, we respectfully submit that the appellant, Saraswati Vidyalaya & Jr. College, has opted for resolution of the subject matter under the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV 2024). We further submit that the Competent Authority has issued Form-4-Final Settlement Order under the said scheme, a copy of which is enclosed herewith for the kind perusal of the Hon'ble Bench. In view of the settlement of the matter under DTVSV, the appellant does not wish to pursue the appeal further and accordingly, withdraws the captioned appeal, having attained finality under the said scheme. We request your good office to kindly treat the appeal as withdrawn.”

Keeping in view the aforesaid intention of the assessee to withdraw its appeal, we treat this appeal as withdrawn.

In the result, assessee’s appeal stands dismissed as withdrawn. Order pronounced in the open Court on 04/04/2025

SARASWATI VIDYALAYA & JR COLLEGE,CHANDRAPUR vs. ITO, TDS WARD-52(3), CHANDRAPUR

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