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Facts
The assessee filed an appeal challenging an order by the CIT(A). During the hearing, no one appeared for the assessee. However, the assessee had submitted a letter stating they did not wish to press the appeal.
Held
The assessee has obtained benefits under the Direct Tax Vivad Se Vishwas Scheme 2024 and submitted the relevant forms. The Departmental Representative raised no objection. Therefore, the appeal is dismissed.
Key Issues
Whether the appeal can be dismissed as withdrawn by the assessee who has opted for the Vivad Se Vishwas Scheme.
Sections Cited
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Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI V. DURGARAO & SHRIK.M. ROY, ACCOUNTANT, MEMBER
Date of Hearing – 22/01/2025 Date of Order – 27/01/2025
O R D E R PER V. DURGA RAO, J.M.
Captioned appeal by the assessee challenging the impugned order dated 18/03/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2018-19.
When this appeal was called for hearing, none appeared on behalf of the assessee. However, while going through the record, we find that the assessee has filed a letter dated Nil, received by the Registry on 27/12/2024, wherein the assessee submitted that it did not wish to press this appeal, as the assessee has already obtained benefit of Direct Tax Vivad Se Vishwas Scheme 2024 and has duly filled Form no.1. the assessee also furnished a copy of Certificate in Form no.2, issued by the Department. On the other hand, the learned Departmental Representative has not raised any objection. Consequently, we deem it fit and appropriate to dismiss this appeal in limine.
2 Prabhukumat Dhandhania (HUF) ITA no.279/Nag./2024
In the result, appeal filed by the assessee is dismissed in limine. Order pronounced in the open Court on 27/01/2025