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िनधा�रती की ओर से /Assessee by Shri Rajesh Upadhyay-AR राज� की ओर से /Revenue by Shri Mukesh Jain– Sr-DR सुनवाई की तारीख/Date of hearing 11.03.2025 उद्घोषणा की तारीख/Date of pronouncement 11.03.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH JUDICIAL MEMBER:
1. 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi [for short to as “NFAC/Ld.CIT(A)”] dated 27.11.2024 for assessment year 2020-21. This appeal came up hearing today (11th March 2025).
2. The learned Counsel for the assessee submits that the assessee has applied for seeking the benefits of Vivad se Visvas Scheme -2024 (VSV-24) and his application has been accepted. The assessee has also paid full and final tax of Rs. 27,178/- as per the order of designated authority by filing Form-4 dated 18.02.2025 which is kept with record. The learned counsel for the assessee submits that he may be allowed to withdraw the appeal. This fact was confronted with learned departmental representative (DR) of the revenue. The (A.Y.20-21) Dr. Keshavbhai Patel ld.Sr-DR for the Revenue submits that he has no objection, if the appeal of the assessee is dismissed as “withdrawn”.
We have considered the application of assessee for withdrawal of appeal and considering the prayer of assessee, the appeal of the assessee is dismissed as “withdrawn” with liberty to the assessee as well as to the Revenue that in case, if the application preferred by the assessee under DVSV-2024 does not get finally settled for any reason whatsoever, then both the parties are at liberty to prefer Miscellaneous Application before this Tribunal for restoration of the appeal or any further direction and in such event, the appeal shall get restore. The Assessing Officer is directed to pass the consequential order.
In the result, the appeal of the assessee is dismissed as withdrawn. Order announced on 11/03/2025 in the Virtual Court hearing.
Sd/- Sd/- (BIJAYANANDA PRUSETH) (PAWAN SINGH) लेखा सद�/Accountant Member �ाियक सद�/Judicial Member सूरत / Surat Dated: 11/03/2025 Dkp Outsourcing Sr. P.S* आदेश की �ितिलिप अ�ेिषत/ Copy of the order forwarded to : अपीलाथ�/ The Appellant ��थ�/ The Respondent आयकर आयु�/ CIT िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, सूरत/ DR, ITAT, SURAT गाड� फाईल/ Guard File // True Copy // By order/आदेश से,
सहायक पंजीकार आयकर अपीलीय अिधकरण, सूरत