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Facts
The assessee preferred an appeal against the order of the Commissioner of Income-tax (Appeals). At the time of hearing, it was noted that the assessee had joined the Vivad Se Vishwas Scheme 2024 and requested to withdraw the appeal.
Held
The Tribunal noted that the assessee had applied for withdrawal of the appeal and the DR did not oppose this request. Therefore, the appeal was dismissed as withdrawn.
Key Issues
Whether the assessee can withdraw the appeal after opting for the Vivad Se Vishwas Scheme.
Sections Cited
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Income Tax Appellate Tribunal, PATNA BENCH, PATNA
This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), Patna-3 (hereinafter referred to as the “Ld. CIT(A)”] dated 30.11.2023 for the AY 2017-18.
At the time of hearing, it was pointed out that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing form no.1, with the competent authority and therefore, prayed vide application dated 09.05.2025 that the assessee may be allowed to withdraw this appeal to which the ld. DR did not oppose.
Hence, we are dismissing the appeal as withdrawn with a liberty to the assessee to get the appeal revived by filing necessary miscellaneous
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 13.06.2025.