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Facts
The assessee filed appeals for Assessment Years 2016-17 and 2017-18 against orders passed by the Commissioner of Income Tax (Appeal). The assessee later submitted a request for withdrawal of the appeals, having opted for the "Direct Tax Vivad Se Vishwas Scheme, 2024".
Held
The Tribunal considered the assessee's request for withdrawal of the appeals. The revenue representative did not object to the withdrawal. The Tribunal allowed the assessee to withdraw the appeals.
Key Issues
Whether the assessee can withdraw the appeals filed before the Tribunal after opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
143(3), Direct Tax Vivad Se Vishwas Scheme, 2024
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Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: DR. ARJUN LAL SAINI, AM. &
O R D E R PER DINESH MOHAN SINHA, JM: Captioned appeals filed by assessee pertaining to Assessment Year 2016- 17 & 2017-18, are directed against order passed by Commissioner Of Income Tax (Appeal), Orders dated 31/07/203 , which intern arises out of order passed by Assessing Officer dated 29/12/2018 u/s 143(3) of The Income Tax Act, 1961 and order dated 12/12/2019 u/s 143(3).
By way of letters dated 24/12/2024 assessee submitted that he 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 DR for the Revenue did not have any objection if the said appeals are withdrawn by the assessee.
ITA-339 & 340/RJT/2023 (AY-2016-17 & 2017-18) Smt. Induben Patel Vs. ACIT
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 appeals.
In the result, the appeal of the assessee (in & 340/RJT/2023 for AY.2016-17 & 2017-18) are dismissed as withdrawn.
Order pronounced in the open court on 03/02/2025