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Facts
The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals). During the pendency of the appeal, the assessee submitted a letter stating they had chosen to settle the tax dispute under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024. The assessee therefore prayed for withdrawal of the appeal.
Held
The Assessing Officer did not object to the withdrawal request. The Tribunal, after considering the submissions, accepted the assessee's prayer for withdrawal of the appeal because the assessee had opted to settle the dispute under the DTVSV scheme.
Key Issues
Whether the appeal can be withdrawn as the assessee has opted for settlement under the DTVSV Scheme, 2024.
Sections Cited
250 of the Income Tax Act, Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA BENCH, PATNA
Before: Shri Sonjoy Sarma & Shri Rakesh Mishra
Assessment Year: 2014-15 Rohit Kumar……………………….....…..…………………....Appellant C/o Ram Pujan Prasad Hospital Road, Bettiah, West Champaran, Bihar-845438. [PAN: AOYPK8505L] vs. ITO, Ward-1(5), Bettiah….….…….…............................…..…..... Respondent Appearances by: Shri G. P. Tulsiyan, FCA appeared on behalf of the appellant. Shri Ashwani Kumar, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : January 28, 2025 Date of pronouncing the order : January 30, 2025 आदेश / ORDER
Per Sonjoy Sarma, Judicial Member:
The present appeal has been preferred by the assessee against the order dated 27.02.2024 of the Commissioner of Income Tax (Appeals)-1, Jaipur [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).
At the outset, the ld. AR of the assessee has submitted a letter on 13.01.2025 informing the Bench that the assessee had chosen to settle the tax dispute under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024 and Form No.1 was issued by the department under the scheme which has duly submitted by the assessee in this respect before us. Under the circumstances, the assessee prayed before the Bench to allow the withdrawal of the appeal.
On the other hand, the ld. DR did not object to the withdrawal request made by the assessee.
After hearing the submissions made by both the parties and considering the materials on record, we accept the prayer for withdrawal of the appeal as the assessee has opted to settle the dispute under the DTVSV scheme, 2024. Accordingly, we dismiss the present appeal as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.
Kolkata, the 30th January, 2025.