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Facts
The assessee filed an appeal against the appellate order dated 05.09.2023, which arose from a reassessment order under section 143(3) r.w.s 147 of the Income-tax Act, 1961, for the Assessment Year 2012-13. During the proceedings, the assessee submitted an application under the Direct Tax Vivad Se Vishwas Scheme, 2024.
Held
The assessee had filed an application under the Direct Tax Vivad Se Vishwas Scheme, 2024, and submitted the relevant form with an acknowledgment. Taking this into consideration, the tribunal decided to dismiss the appeal as withdrawn.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the assessee's application under the Vivad Se Vishwas Scheme.
Sections Cited
143(3), 147
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Income Tax Appellate Tribunal, “SURAT BENCH”, SURAT
Before: SHRI T.R SENTHIL KUMAR & SHRI BIJAYANANDA PRUSETH
O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER This appeal is filed by the Assessee as against the appellate order dated 05.09.2023 passed by the Commissioner of Income Tax (Appeals), arising out of the reassessment order passed under section 143(3) r.w.s 147 of the Income-tax Act, 1961 [hereinafter referred to as ‘the Act’] relating to the Asst. Year 2012-13. Dhanuben P Ahir vs. ITO Asst.Year –2012-13 - 2– 2. At the outset, it was brought to our notice that the assessee has filed an application under Direct Tax Vivad Se Vishwas Scheme, 2024 and produced Form No.2 dated 15.01.2025 with acknowledgment No.821631741150125. Taking note of the same, the appeal of the assessee is hereby dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed.