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Facts
The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals). During the hearing, it was submitted that the assessee had applied for dispute settlement under the "Direct Tax Vivad Se Vishwas Scheme, 2025" and received an order in Form No. 4.
Held
The Departmental Representative did not raise any objection to the withdrawal of the appeal. Considering the circumstances, the tribunal permitted the assessee to withdraw the appeal.
Key Issues
Whether the appeal can be dismissed as withdrawn after the assessee applied for settlement under the Direct Tax Vivad Se Vishwas Scheme.
Sections Cited
143(3), 144B, Income Tax Act, 1961
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Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: DR. ARJUN LAL SAINI, AM &
आदेश /O R D E R
PER DINESH MOHAN SINHA, JM:
Captioned appeal filed by the assessee, is directed against the order passed by the Commissioner of Income Tax (Appeals), Rajkot under Section 143(3) r.w.s. 144B of the Income Tax Act, 1961, was rejected.
During the course of hearing, Shri Mehul Ranpura, Learned Counsel for the assessee, submitted before the Bench that assessee has applied for settlement of dispute under the scheme of the “Direct Tax Vivad Se Vishwas Scheme, 2025”.
That the assessee has received an order in Form No. 4 (Dispute Settled) issued by Revenue Department copy of order (Form No. 4) is placed on record.
That the Learned Senior Departmental Representative (DR) did not raise any objection.
Keeping in view of the aforesaid circumstances. We permit the assessee for withdrawal of the appeal.
Order is pronounced in the open court on 02/04/2025.