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Facts
The assessee, Laxman N. Tejwani, filed four appeals before the Income Tax Appellate Tribunal (ITAT) concerning assessment years 2013-14 and 2014-15. During the proceedings, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS, 2024).
Held
The Tribunal noted that the assessee had opted for the DTVSVS, 2024, and submitted relevant documentation. The Revenue's Senior Departmental Representative did not object to the withdrawal of the appeals. Consequently, the Tribunal permitted the appeals to be withdrawn.
Key Issues
Whether the appeals could be permitted to be withdrawn by the assessee in light of their opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
250 of the Income-tax Act, 1961
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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: SHRI PAWAN SINGH & SHRI BIJAYANANDA PRUSETH
PER BENCH: These four appeals by the assessee emanate from the orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 30.09.2024 and 23.10.2024 by the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment years (AYs) 2013-14 and 2014-15. 2. The learned Authorized Representative (ld. AR) of the assessee by way of letters dated 06.01.2025, submitted that the assessee has opted for the benefit of the Direct Tax Vivad Se Vishwas Scheme, 2024 (in short, ‘DTVSVS, 2024’). The copies of Form Nos.2 issued by the PCIT-1, Surat on 2 ITA Nos..1223 to 1226/SRT/2024/AYs.2013-14 & 2014-15 Laxman N. Tejwani 26.12.2024 and 28.12.2024, for AYs.2013-14 and 2014-15 respectively, are also filed before the Tribunal.
We have heard both the parties and perused the materials available on record. We have also gone through the Form Nos.1 as well as Form Nos.2, dated 26.12.2024 and 28.12.2024, issued by the Designated Authority under the DTVSVS, 2024. The learned Senior Departmental Representative (ld. Sr. DR) for the revenue did not have any objection, if these four appeals are permitted to be withdrawn by the assessee. Consequently, we permit these four appeals to be withdrawn by the assessee.
In the result, appeals of the assessee are dismissed as withdrawn. Order pronounced on 19/02/2025 in the open court. (PAWAN SINGH) (BIJAYANANDA PRUSETH) JUDICIAL MEMBER ACCOUNTANT MEMBER Surat, Dated: 19/02/2025 SAMANTA Copy to:
Appellant
Respondent
CIT(A)
CIT
DR
Guard File // By order ////