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Facts
The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and filed Form No. 2. The assessee also submitted a letter to the Tribunal requesting withdrawal of the appeal. The Ld. DR did not object to the withdrawal.
Held
The Tribunal noted that the assessee prayed for withdrawal of the appeal and the Ld. DR did not raise any objection. Therefore, the appeal was treated as withdrawn.
Key Issues
Whether the appeal can be dismissed as withdrawn based on the assessee's opting for the Vivad Se Vishwas Scheme and the Ld. DR's no objection.
Sections Cited
Direct Tax Vivad Se Vishwas Scheme, 2024
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Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: DR. ARJUN LAL SAINI & SHRI DINESH MOHAN SINHA
आदेश / O R D E R
PER DR. A. L. SAINI, AM:
At the outset itself, Shri Samir Bhuptani, Learned Counsel for the assessee submitted before the Bench that assessee has opted for the benefit of the “Direct Tax Vivad Se Vishwas Scheme, 2024” and filed Form no.2 dated 28.01.2025. The assessee has received Form no.2. A letter dated 04.02.2025 signed by the assessee, to this effect addressed to the Tribunal along with copy of Form No.2 issued by the Ld. Pr. CIT, Designated Authority are also filed and placed on record. In view of this, the Ld. Counsel submitted that assessee has prayed for
We have heard both the parties and gone through the above letter filed by the assessee and noted that assessee has prayed for withdrawal of the appeal. The Ld. DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn. The Assessing Officer is directed to pass the consequential order.
Order is pronounced in the open court on 27/02/2025