CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, RAJKOT, RAJKOT
Facts
The assessee, Classic Network Pvt. Ltd., filed an appeal against an order passed by the Commissioner of Income Tax (Appeal). The assessee requested withdrawal of the appeal, having opted for the "Direct Tax Vivad Se Vishwas Scheme, 2024". The Revenue did not object to the withdrawal.
Held
The Tribunal considered the assessee's request for withdrawal of the appeal, noting that the assessee had opted for the "Direct Tax Vivad Se Vishwas Scheme, 2024". The Tribunal allowed the assessee to withdraw the appeal.
Key Issues
Whether the appeal can be allowed to be withdrawn by the assessee under the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
143(3) of The Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: DR. ARJUN LAL SAINI. & SHRI DINESH MOHAN SINHA
IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER. & SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 220/RJT/2024 �नधा�रण वष� / Assessment Year: (2019-20) (Hybrid Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Vs. 202, Arpan Complex, Kalawad Road, Income Tax, Central – 1, Opp. Swaminarayan Temple, Income Tax Officer, Amruta Estate Rajkot – 360001 Building, Nr. Girnar Cinema, M. G. Road, Rajkot – 360001 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 28 /07 /2025 Date of Pronouncement : 28 /07 /2025 आदेश / O R D E R PER DINESH MOHAN SINHA, JM:
Captioned appeals filed by assessee pertaining to Assessment Year 2019- 20, is directed against order passed by Commissioner Of Income Tax (Appeal), Orders dated 29/03/2024 , which intern arises out of order passed by Assessing Officer dated 26/09/2021 u/s. 143(3) of The Income Tax Act, 1961.
By letter dated 28.07.2024 before the Tribunal, the Ld. AR of the assessee submitted that the assessee has opted benefit of the “Direct Tax Vivad Se Vishwas Scheme, 2024” and requested for withdrawal of appeals.
On the other hand, the Ld. Sr. DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee.
ITA- 220/RJT/2024 (AY-2019-20) Classic Network P. Ltd. vs. DCIT
We have heard the matter and gone through request of the assessee and noted that assessee has prayed for withdrawal of the appeals. We allow assessee to withdrawal the appeal.
In the result, the appeal of the assessee (in ITA No. 220/RJT/2024 for AY.2019- 20) is dismissed as withdrawn.
Order pronounced in the open court on 28 /07/2025.
Sd/- Sd/- (Dr. A.L. SAINI) (DINESH MOHAN SINHA) ACCOUNTANT MEMBER JUDICIAL MEMBER Rajkot �दनांक/ Date: 28 /07/2025 Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. Pr. CIT 5. DR/AR, ITAT, Rajkot 6. Guard File By Order
Assistant Registrar/Sr. PS/PS ITAT, Rajkot
