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Facts
The assessee filed an appeal against the order passed by the Commissioner of Income Tax (Appeals). The assessee had applied for settlement of dispute under the 'Direct Tax Vivad Se Vishwas Scheme, 2025' and requested withdrawal of the appeal.
Held
The Tribunal considered the request of the assessee for withdrawal of the appeal, which was not objected to by the Revenue. The Tribunal allowed the assessee to withdraw the appeal.
Key Issues
Whether the appeal can be dismissed as withdrawn based on the assessee applying for settlement under the 'Direct Tax Vivad Se Vishwas Scheme, 2025'.
Sections Cited
143(3), 147, 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. 147 of the Income Tax Act, 1961, was rejected.
At the outset itself, Shri Mehul Ranpura, Learned Counsel for the assessee, submitted before the Bench that assessee has applied for settlement of disputeunder the scheme of the “Direct Tax Vivad Se Vishwas Scheme, 2025”. That the assessee prayed for withdrawal of the appeal to which, the learned Departmental Representative (DR) did not raise any objection.
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.
We have heard both the parties and gone through request of the assessee for withdraw the appeal. We permit the assessee for withdraw the appeal.
Order is pronounced in the open court on 26/02/2025.