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Facts
The assessee filed an appeal against an order passed by the Commissioner of Income Tax (Appeals). During the hearing, the assessee requested to withdraw the appeal, having applied for settlement of dispute under the "Direct Tax Vivad Se Vishwas Scheme, 2025".
Held
The assessee received an order in Form No. 4 (Dispute Settled) under the scheme. The Revenue Department did not object to the withdrawal. The Tribunal permitted the assessee to withdraw the appeal.
Key Issues
Whether the assessee should be permitted to withdraw the appeal for settlement under the Vivad Se Vishwas Scheme.
Sections Cited
143(3), Direct Tax Vivad Se Vishwas Scheme, 2025
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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) of the Income Tax Act, 1961, was rejected.
During the course of hearing, the assessee prayed for withdrawal of the appeal, to which is pending before your god self. The 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 24/03/2025.